The role of quality function deployment (QFD) technology in reducing the gap between cost and value to the customer

Abstract

Modern techniques such as Technique, quality function development and management are play an important role in providing a product that includes specifications which meet the customer's wishes, Actually that customer voice is part of the product development process, Therefore, tunnel operations around the development of a product according to the customer's needs, The primary goal of QFD is to prioritize the customer and allowing the company to focus on the factors that do it, and to provide the financial and human resources that increase the value to the customer, Additionally the relationship of cause and effect that makes the design, processes and other causal factors that lead to making the outputs bring benefits to the customer, When the customer's voice matches the product
specification, the customer's desire to own the product will be generated, the transformation will be the reason for the impact that the product specifications have left a positive impact represents the increase in value to the customer, as the research assumes that the application of QFD technology contributes to reduce the gap between the value of the product and the cost incurred by the company in generating this value, The researcher concluded that customer satisfaction is achieved by the following of the anther techniques that provide information with an external focus on customers and competitors as well as aspects of quality and cost, and this is not provided by traditional accounting, Because they were originally designed under conditions or variables that prevailed in a given environment, The researcher recommends that the company adopt the tastes of customers, and preferences, when developing product designs, because of its importance in attracting customers, and their desire to buy the company's products through the use of modern management accounting techniques.