effect of employing value engineering as a target costing tool in achieving competitive advantage

The contemporary business environment needs to reconsider the traditional methods of costs, as it apply and techniques measure, define display data related costs in proportion modern technological requirements intense competition factors that have become an inherent feature markets, so economic units must work on application technologies Which contribute reducing managing, measuring allocating them more accurately justice As development are constant change, keep pace with these developments by adopting go along order achieve competitive advantages help unit ensure survival market. In units, can be formulated following question ( Does value engineering reaching target cost achieving enhance position ) , research aims clarify role