Target costing represents a set of management tools and methods designed to direct and planning activities for new products, providing a basis for controlling subsequent operational phases, and ensuring that products achieve given profitability targets throughout their life cycle. Before adopting target costing, it is important to determine whether the firm's environment is changing in ways that support the adoption of the technique, and whether the benefit's exceed the costs.The importance of profit management, the difficulty of satisfying customer, the importance of product design, the nature of supplier relations, the relative importance of cost management, and finally, the ability to create the right organizational context are the factors which influence the target costing process. In this research, we investigated the above environmental factors influencing the need for implementation of target costing & value engineering in Irankhodro Co. as the biggest automaker in Iran. We Found It's Signilicauce In This Industry. This research is based on the. research conducted by Robin Cooper and Reign Slagmulder in 1998 about Japanese companies under title "Factors influencing the Target costing process".

Resistance is one of the fundamental Quranic values in the cause of the development of the Islamic society and the formation of the Islamic civilization, which means standing and resisting against something has upset the balance in internal and external dimensions. The formation of this value in the society as one of the methods of the conventional model of human life in the fields of human life; So that its manifestation can be observed in the totality of social behaviors, it is called the culture of resistance (Problem statement). The purpose of this article is the achievement of the engineering process of this value in a society based on the growth-oriented thought (ideological) system of the Holy Quran (Purpose). Now the question is what process does the Holy Quran propose in order to engineer the culture of resistance in the society? (Question). The necessity of examining this issue is clear considering the emphasis of religious teachings on this value and the need for Islamic societies, especially considering the current conditions of Islam and the need for convergence and coordination between the resistance front (Necessity). The research method in stating the engineering process and its components is qualitative content analysis with an analogy approach (Method). The findings of the research show that the engineering process of resistance culture is based on a self-awareness and purposefulness, according to the idea of Quranic growth, in a three-stage process that leads to the happiness of man and human society (Conclusion).

The new product development (NPD) is the process by which a new product idea is conceived, investigated, taken through the design process, manufactured, marketed and serviced. In automotive engineering these related to the product realization process (PRP) which consists of five phases: “Plan and Define Program”, “Product Design and Development”, “Process Design and Development”, “Product and Process Validation”, and “Production Launch, Feedback Assessment and Corrective Action”. This paper proposes a process-based management concept focusing on controlling and measuring for their effective management including literature review of NPD performance measurement. Integrating the process-based management concept with the proper performance measure can initiate new knowledge which will contribute to the improvement of the automotive industry.

The camshafts are responsible for controlling the timing of the intake and exhaust valves at the right time in internal combustion engines. In this study, failure analysis was performed on two camshafts in a six-cylinder car made of gray cast iron. One camshaft failure occurred after about 177, 000 kilometers and the other after about 208, 000 kilometers between cam 1 and 2. In order to investigate the cause of cam failure, first, a series of tests including determination of chemical composition, microstructure, hardness measurement, and fractography were performed. The morphology of the fracture surface showed that the growth of intergranular crack was from the zone of stress concentration and accompanied by ratchet marks. The hardness measurement results of the camshaft cross-section measured a maximum of 155 HB, while the average surface hardness values of the heat-treated surfaces are suggested to be at least 480 HB. The results of the investigation showed that the phenomenon of crack initiation and eventual failure of the cam can be caused by factors such as excessive load, low hardness, and the presence of impurities in the stress concentration zone of the camshaft.

This article aims at strategic vision to technology and suggests a strategic planning for this purpose. The main emphasis in this article is on strategic report compilation in the framework of strategic vision and covers issues such as identification of strategic planning dimensions and strategic vision levels, technology priority setting, environment monitoring, focus on customer needs, methods of strategic vision compilation and future research methods. This article also concentrates on R&D strategies in a separate section. Furthermore, a separate section is dedicated to strategic vision in automotive industry, and issues are discussed related to Iran Khodro Co. strategic visions. At the end, a model is presented for strategic vision compilation.

The automotive industry comprises all sectors of the design, development, and production as well as marketing and selling of vehicles. Iran's automotive industries possess the largest sector after the oil and petroleum sectors in Iran. The preliminary assessments taken by both of Iranian industries organization and environment protection agency were reported to the presence of around 71 various kinds of Iranian automotive Industries (IAI) and provided the data from initial screening once prior to set up industries and process by present research. Current cluster study is targeted to weight and rank all the IAI empirically via Simple Additive Weighting (SAW) and COmplex PRoportional ASsessment (COPRAS) methods supported with weighing systems of Friedman test and Entropy Shannon, SPSS IBM 20, and Excel 2013 software to process raw data. The SAW method is resulted to classify IAI from the largest industry to the smallest one depends on 5 criteria, such as the number of staff, energy consumed (water, fuel, and power), and the land area used. COPRAS model is assigned to rank IAI pertaining to both negative and positive criteria. Finally, awareness of input materials stream introduced into IAI cycle paves the way towards the development of studies related to industrial ecology and industry 4. 0.

Produced paint sludge of automotive Industry has heavy metals and because of this, has high pollution potential. Incorrect Disposal of paint sludge led to kinds of environmental pollution. The object of this Investigation was identification of main pollutants of paint sludge that can be database to presenting profitable economic solution for recycling of that. For identifying elements and concentration of paint sludge, various tests have been carried out. These tests contains: XRF3, XRD4 and DTA.Results proved existing heavy metal elements like copper (1.5 gr/lit), zinc (13.09 gr/lit), Aluminum (58.76 gr/lit), Magnesium (23.004 gr/lit), Titanium (32.68 gr/lit), Vanadium (0.9 gr/lit) and etc. Comparing with environmental Standards showed that most kind of these elements are out of standard ranges and are noticeable pollutant elements. These results show the necessity of gaining solution for recycling of paint sludge. Then, more research about this case for deleting or decreasing pollutions is suggested.