期刊名称：Research Journal of Environmental and Earth Sciences
印刷版ISSN：2041-0484
电子版ISSN：2041-0492
出版年度：2014
卷号：6
期号：4
页码：233-240
DOI：10.19026/rjees.6.5765
出版社：Maxwell Science Publications
摘要：The purpose of this study is Cost management through using Target Costing, Quality Function Deployment and Value Engineering. The theoretical principles are initially developed in order to implement the mathematical model for integrating three methods including the value engineering, target costing and quality function deployment and then the method for implementing the conceptual model is presented after developing the conceptual model of research through introducing the new product of acicular concrete sleeper and finally the optimal values are calculated by mathematical programming in Lingo software through an estimation mathematical model and under the responses of engineering workgroup in the field of new product, acicular concrete sleeper and the results are presented by the software.
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