Document Type : Research Paper

Authors

Abstract

This Practical and experimental research focuses on the effects of joining Iran to W.T.O with emphasis on auto industry. The aim of this research i s to indicate the influences of joining W.T.O on price and quality. In this research with the use of market segmentation method, Iran's market is compared with the European one. The result shows that for remaining in the world competitive market two factors should be taken into consideration. First, the car price should be decreased up to 30 %. Second, the quality should be increased.
For achieving this goal, the system of cost management and target costing seem to be solution for price decrease. This system is accepted and used practically for Peugeot 405 which is the most required car in coming years.