aDepartment of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
bDepartment of Accounting, Andimeshk Branch, Islamic Azad University, Andimeshk, Iran
cDepartment of Accounting, Dorud Payame Noor Universtiy, Dorud, Iran
Online published on 4 December, 2014.
Competitive conditions governing market Risk management required to implement product survival (price/quality and cost function) are. Because regardless of these cases to maintain a long-term competitive advantage is impossible traditional cost management in this competitive environment can not be effective.
Used in this study of between companies car parts manufacturing in the country iran Fifteen company that a famous brand, high capacity, high quality product and the automobile parts manufacturers have been selected. Designed questionnaire among the employees of these companies distribute financial circles were the research and its relationship with the key principles of the system using software with 95% confidence SPSS16 were studied and determined that reasons, including lack of competition in the companies mentioned, lack of Attention to customer standards, lack of team spirit team work and participation, lack of attention to the value chain and product life and lack of navigation system based on activity costs, cost to implement this new navigation system will not feel the need for more research in this field is required.
Target Costing, The Survivel Triplet, Value Engineering, Market Driven costing, Cardinal rule, Cost Management, Quality Costing, Kayzen Costing, Customer –Focused, Activity BasedCosting
