Employing continuous improvement technique using the target cost and kaizen methods in enhance competitive advantage (An Empirical Study)

Abstract

Continuous improvement technique is among the most important strategic cost management techniques in the modern era, through which economic units can perform their objectives by improving the value of the product, reducing its cost, and providing products that meet the requirements and needs of the customer through their performance, low prices and high quality of its competitive advantage.

Accordingly, the most important objectives of the current research is to study the above technique by applying it in one of the factories of the General Company for Textile and Leather Industries, which is the ready-made clothes factory in Najaf. For the purpose of achieving this goal, the researchers, when applying the continuous improvement technique, relied on the data obtained in several ways, including field visits, personal interviews with workers and officials in the factory as well as sales agents, as well as data extracted from the accounting and cost records in the research sample factory.

The researchers reached a number of conclusions, the most important of which is that a ready-made garment factory in Najaf, as the research sample, suffers due to the lack of application of continuous improvement technique, which can achieve its goals by reducing cost and enhancing competitive advantage, so the most important recommendations in this research confirm To focus attention on the application of the above-mentioned technology for its role in achieving this goal.