بایگانی برچسب برای: Engineering

Emotional[taliem.ir]

Emotional Engineering, Vol. 6

This chapter points out that to cope with the rapidly expanding open world where there are no oundaries and where changes are frequent and extensive and requirements are too much iversified, we need to step out of the traditional engineering framework of Max Weber’s weckrationalitaet or instrumental rationality or in another word, the world of explicit knowledge and move toward the world of Wertrationalitaet or value rationality. Values are evaluated based onperformance in traditional engineering. But this performance has been none other than functions. So, value in the traditional engineering is very objective. And it is discussed in the ramework of theoretical rationality. But to change our minds from instrumental or means-ends ationality to value rationality, we should look at value on a personal basis, i.e., value tomorrow will be very much subjective and personal. And products and services will be developed to generate such personal values. The basic framework of our engineering tomorrow will be value-oriented ationality.
Target Costing, the Linkages Between Target Costing and[taliem.ir]

Target Costing, the Linkages Between Target Costing and Value Engineering and Expected Profit and Kaizen

Target costing is a pricing method used by firms. It is defined as "a cost management tool for reducing the overall cost of a product over its entire life-cycle with the help of production, engineering, research and design". A target cost is the maximum amount of cost that can be incurred on a product and with it the firm can still earn the required profit margin from that product at a particular selling price. In this article, financial expertise of thousands of teachers the period 2011-2012 was used to study the linkages between Target costing and Value Engineering and Expected profit and Kaizen. As the newest and most accurate method of target costing strategy can be very effective on corporate profitability and the factors discussed in the implementation of this method was considered to be controlled.