The Integration of Reverse Engineering and Characteristics Based Costing Approaches and its Applying in a Manufacturing Company
نویسندگان
1 Department of Accounting, College of Administration and Economics, University of Kerbala, Iraq.
2 Department of Accounting, College of Administration and Economics, University of Kerbala, Iraq
3 Department of Business Management, Kut University College, Al kut ,wasit, 52001, Iraq.
4 Department of Business Management, Kut University College, Al kut, wasit, 52001, Iraq.
doi
10.22059/jitm.2022.86930چکیده
This research deals with integrating RE and CBC in the product design process. RE improves the product value based on evaluate the competition products, whereas CBC aims to use a process approach to define activities and prelates those activities to products or customers using the product’s Characteristics. Integrating RE and CBC together leads to the improvement of product value, an increase of customer satisfaction, and support of competitive advantage. In this study first, a conceptual model of integration of these two approaches is provided and then the implementation procedures in product design cycle are explained, and finally, the results got from implementing it in an Electronic Industries company are discussed.
