التکامل بين مدخلي الاداء المرجعي و تحليل القيمة لدعم استراتيجية زيادة التکلفة (دراسة تطبيقية)

عبد المسيح باسيلي, مکرم; يمان عثمان سعيد, به

doi:10.21608/alat.2016.218296

	التکامل بين مدخلي الاداء المرجعي و تحليل القيمة لدعم استراتيجية زيادة التکلفة (دراسة تطبيقية)
المجلة المصرية للدراسات التجارية
Article 29, Volume 40, Issue 4, October 2016, Page 1223-1243 PDF (485.87 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218296
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Authors
مکرم عبد المسيح باسيلي; به يمان عثمان سعيد
کلية التجارة - جامعة المنصورة
Abstract
The firm's activities have become in the modern environment-oriented customers because satisfying the needs and desires of customers is the most influential factor on the market, Benchmarking and value analysis that supports the cost leadership strategy to achieve the goal of the firm as a leader in a competitive market and their impact to attract customers, Therefore, this study sheds light on some of strategy cost management techniques and they are value chain, value Engineering, and benchmarking which provide understanding to the value and activities according to the value that must be delivered to customers in light of the firm's strategy by focusing on reducing costs and maintaining quality of products . The value chain will be restructured internally through the inflows and this requires additional information to consider the firm's situation currently and the kind of their internal relations with the external ones through the information we get from the benchmarking to make a comparison with similar performance of the units or competing products. 2 According to this, the goal of the study is represented in the integration between Benchmarking and value analysis applied in the cement companies to support cost leadership strategy, To achieve this objective, the matter requires studying and analyzing the Benchmarking steps which are represented in (planning, analysis, integration, implementation, and maturity) and value analysis tools consists of value engineering and value chain to contribute in cost reduction without compromising the product's quality.


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