The analysis of applicability of target costing and quality function deployment in furniture sector as a tool of new product design that is customer centered.

Starting work of product design from the demands and needs of customer canprovide an important advantage for bussiness in competitive market. First of all, since newproduct?s design is made appropraite to the demand? of customers, new products getcustomers' satisfaction and the prices maintain the level that customers can afford to pay.Therefore, to use together Target Costing and Quality Function Deployment innew product design can be usefull in transfering thecustomers' demands and needs tobussiness. For this reason, customer centered a new product design model is proposed in ourstudy.End of this study, the new product design and costing process of a furnitureenterprise has been analysed. After, cost data of this enterprices has been taken and customercentered new product design process has been practiced. At last, the results of this study andthe cost which the enterprices has computed has been compared.