Proposed framework for integration between waste-free manufacturing and target cost to support an enterprise's competitiveness during the development and introduction of a new product

    The process of New Product Development (PND) is considered one of the biggest challenges faced by Companies in the modern business environment, especially under the increasing competition, and shorter product life cycle, as well as it represents the basis for Company in fast and effective response to changes in customer tastes and desires, and also in response to a change in the requirements and environmental conditions. Despite the importance of the development and introduction of new products to enhance the competitiveness of the enterprise, however, this relationship is not absolute, many facilities enterprises have failed to acquire the benefits of their development of new and innovative products after spending millions, in addition to the effect of that failure negatively on the reputation of the enterprise and therefore the failure to strengthen the competitiveness of the enterprise; for several financial, administrative, technical and marketing reasons.The researcher concludes that the success in new product development depends not only on having a creative idea, but requires the necessity that this idea reflects the wishes and needs of customers in terms of the conformity quality, price, timing and objectives of the company taking into consideration the requirements of environmental conservation, and reduce the levels of waste from the resources, thus maximizing the value for all stakeholders. With the need cope with this development of new products with cost reduction as one of the competitive strategies adopted by enterprises and Key pillar for the survival of the enterprise and its continuity to reach customer satisfaction. This is achieved through the adoption of several methodologies intended to assist the enterprise in achieving those requirements, and in overcoming the causes of failure and the most important of these methodologies lean philosophy, and the introduction to the target cost, which works to achieve the critical success factors, and reduce the risk of the failure of the enterprise to develop and deliver new products.On this basis, The study seeks to attempt to develop a framework to coordinate the integration between lean manufacturing and target costing throughout the stages of development and delivery of new products; to support the chances of success of the development and introduction of new products with the specifications desired by the customer, and at a cost in the range of market prices, and thus reduce the risk of the failure of the enterprise to develop and deliver new products. Which in turn is reflected also on improving the ability of the enterprise to deal with strategic challenges, improve efficiency and operational effectiveness and achieve the goals of continuous improveement, including the speed of response to customer needs, and make sure to meet its requirements and expectations, the reduction of waste and activities of nonvalueadding and work to delete them, shortening the production cycle, delivery products that achieve the desired value at the right time, place and the appropriate quantity and proper cost