The Role of Cost Data in Support of Extensive Testing Technology , Case Study in Service Company

Abstract

The modern manufacturing environment has had a significant effect on the development of the cost system, which is reflected in the recent developments in cost accounting, especially in relation to cost management methods (Target cost, value engineering, continuous improvement) .

      The cost system enabled these methods to support the Mass Customization technology in business (industrial or service), So the nature of this research is to develop the cost system by activating some cost management methods to support the Mass Customization technology, and to identify the importance of these methods and the success achieved in the field of measurement and control and reduce costs, due to the shortcomings of the traditional cost system of providing the necessary and sufficient information to make the best decisions under contemporary environmental variables.

    In order to achieve a wide-ranging validation technique, some cost management methods need to be integrated with the requirements of the modern manufacturing environment.

      Thus, researchers sought to develop the cost system by activating cost management methods to support the wide recommendation technology. These methods have been used to support this technology in the field of cost reduction so that the goods and services are presented with a high level of quality and in accordance with the requirements of customers.