“Employing integration between marketing analysis and target costing technology to reduce cost and improving product value” Applied research in the General Company for Textile Industries / Al-Qudifa Factory – Hilla

Abstract

 The research aims to demonstrate the effect of employing marketing analysis, represented by the technique of spreading the quality function and the target cost technique, in reducing the cost of the product and improving its value. The General Textile Industries, Al-Qadifa / Al-Hilla Factory, as a sample for research. The researcher has followed two approaches: the deductive approach and the inductive approach. He relied on the deductive approach to enrich the theoretical side of the study through books, research, letters, university thesis, articles and periodicals, both Arab and foreign, and relied on the inductive approach. In proving the hypotheses of the research through field visits and coexistence of the economic unit in question and personal interviews with officials in the laboratory, as well as access to records and accounting and cost reports.

The researcher has reached a set of conclusions, the most important of which is that the use of marketing analysis represented in the quality function dissemination tool represented in three points of view (customer, management, employees) and the target cost technique helps management to diagnose strengths and weaknesses in performance, and as a result enables it to exploit opportunities and avoid Threats from competitors, which enable it to gain a competitive advantage, in addition to the fact that from the reality of the company’s performance, there are many untapped energies and human resources, and the management must raise the degree of exploitation of these energies, especially that the company’s products have what distinguishes them from similar products in terms of quality, as well as due The decline in the company's production volume is mainly due to the technological obsolescence of the years-old machines. Accordingly, the main research problem is “how to employ marketing analysis to integrate the two techniques of target costing and value engineering on improving the value of the product.” Based on this problem, the researcher sets the main research hypothesis that states:

"Employing marketing analysis to integrate the two techniques of target costing and value engineering contributes to improving the value of the product".