Execution Requirements Time-Driven Design-to-Cost Method to Achieve a Competitive Advantage

Article Type:
Research/Original Article (دارای رتبه معتبر)

All industrial companies aim to achieve a competitive advantage by defining customer wants and rethinking development processes to meet those wants at an ideal cost and acceptable quality before the physical formation of the product. This is accomplished by coordinating the customer's wants with the quality of the required design in light of the industrial target cost. Which necessitates assembling a design team that has engineers and accountants to deal with all data pertaining to resources, alternatives to those resources, and ways of assigning indirect expenses, which make up the bulk of the overall costs.


The aim of this study is to demonstrate the role that design-to-cost technology provides in the process of comparing resources to create a product that meets the needs of the customer, as well as the role of time-driven activity-based costing technology in the process of determining activity costs for the purpose of accurately allocating indirect costs. The goal of the time-driven design-to-cost technology is to build a database of information on the costs of alternatives and the actual operating time of the product to be designed to provide appropriate information for the design team.


The study approach focuses on the deductive and inductive approaches to reviewing the research and literature that dealt with my technology, Design-To-Cost, Time-Driven Activity-Based Costing, as an attempt to build a conceptual framework through which a database can be built that can be used by the design team in industrial companies for the purpose of determining the design cost of the product before it actually enters the production process.


The percentage weight of the response intensity of the sample was 85.91%, with a weighted arithmetic mean of 4.36, a standard deviation of 1.02, and a variation of coefficient of 20.79%. As the highest paragraphs that contributed to the promotion of this variable are TD-DTC contributes to accurate cost measurement by identifying the time of arrival of value-creating activities. as its weight percentile was 98.25% with a weighted arithmetic mean of 4.7 and a standard deviation of 0.428 against a coefficient of difference 11.87%, while the lowest percentage in these variables was for the TD-DTC technology provides an efficient solution to the problem of identifying customer needs at an optimal cost. paragraph as its weight percentile was 74.88% with a weighted arithmetic mean of 4.2 and a standard deviation Its value is 1.791 against a coefficient of difference 30.92%.


We can conclude that building a technology on two pillars, cost and time, makes it much easier to create a product that is valuable to both the company and the user, given the intended manufacturing cost. Cost accountants should be brought in during the design stage to help the design engineers understand this information so that energy and resources can be saved and the company gains a unique competitive edge over its rivals.

Annals of Applied Sport Science, Volume:12 Issue: 1, Spring 2024
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