Saman Kohnehpoushi and Reza Jamei
Abstract: The main purpose of this research is the analysis of the possibility of the implementation of target costing system in the Mehr-e-Iran housing industry.target Costing system is a basic and efficient tool to manage the costs and decreasing the final cost of the products that its main focus is on the designing phase of the product. In this method the selling price of the products are predicted using market researches and before starting the producing processes and then they try to design and produce a product with final and predetermined price that can achieve predetermined profitability goals and have competitive advantage and attract the customer satisfaction simultaneously. So the research questionnaire was distributed among designing engineers and Mehr-e-Iran housing financial experts all over Iran that 120 questionnaires were considered acceptable out of 170 ones through in-person visits and frequent tracking and was used in the final statistical analysis, T- test and cornbrash alpha and SPSS and descriptive and inferential and factor and explorative analysis were used for testing the hypotheses. According to research results and considering hypotheses the implementation of the target costing system in the Mehr-e-Iran housing industry is possible.
Keywords: target costing, cost management, designing of product, profitability goals, management accounting.
Volume 5, Issue 2, 2018