Akademik Veri Yönetim Sistemi
Düzce Üniversitesi Bilim ve Teknoloji Dergisi, cilt.9, sa.5, ss.1826-1834, 2021 (Hakemli Dergi)
In the product design process, target costing method is used as an alternative to traditional cost determination methods in order to determine the production cost and sales price systematically. Target costing covers the practices of minimizing the cost by eliminating the activities that have no effect on quality improvement without changing the basic needs and components determined in accordance with customer expectations. Creating cost tables for activities deemed valuable by customers with target costs and performing necessary improvement studies are within the scope of value engineering applications. In this study, the target cost analysis of the smart wristband design, which is designed for the visually impaired individuals to determine the location and direction independently, was carried out with value engineering applications. According to the data obtained as a result of the analysis, the target cost results obtained in line with the customer values of the components of the product were discussed.