استراتژي هاي مديريت هزينه و ايجاد مزيت رقابتي (مطالعه و تطبيقي: هزينه يابي هدف و هزينه يابي كيفيت)

Cost Management Strategies And Making Competitive Advantage (a comparative study: target costing and quality costing)

Organizations have been formed in a complicated political, economical, social and technical environment. Their development is by very nature dependant on achieving their goals & approaches. Creating & protecting their competitive advantage in such an environment in national and international levels has been introduced as a component effective in an organizationʹs survival & continual. Nowadays, the customers demand their services and essential Goods in their lowest price, fast delivering and best quality. Due to the existence of various products and suppliers. The organizations managers have been trying to achieve these goals i.e reducing cost of goods & services, improving quality and their fast delivering in interaction with customers value, considering the environment condition dominant on economic institution. Managing & balance-making among 3-above mentioned factors is on of the most controversial issues in strategic management. It has been introduced as a key factor to continue its activities in business. On the other hand, the recent changes i.e laissez-faire, flourishing of stock exchange and changing the interest-rate to the balanced-rate are example to make different issues posed in cost management significant. Since any measure to reduce cost of goods production and services can directly have an impact on stock price in stock exchange. The main aim of this study is to state cost management & its modern techniques focusing on target costing, quality costing, their roles in making competitive advantage & organization against being effective from competitors in business.