Results 151 to 160 of about 36,070 (180)

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Management Accounting Research, 2001
Abstract This paper argues that inter-organizational management controls such as open book accounting and target cost management/functional analysis create new possibilities for management intervention. When such controls were introduced in the two firms analysed in this paper they not only had a role in enabling control of and insight into inter ...
Mouritsen, Jan, Hansen, Allan, Ørts Hansen, Carsten   +2 more
openaire   +4 more sources

Inter-organizational cost management systems: The case of the Tokyo-Yokohama-Kamakura supplier chain

International Journal of Production Economics, 1994
Abstract Japanese firms are opting to blur their organizational boundaries in many ways. Approaches adopted include sharing research and development projects, placing their employees in other firms, and the development of inter-organizational cost management systems. Blurring organizational boundaries improves the efficiency of the entire value chain
Robin Cooper, Takeo Yoshikawa
openaire   +3 more sources

Cost management in the conditions of development of Inter-Organizational Relations of Aic Organizations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2022
The article provides a theoretical justification of the role of managerial cost accounting in agricultural organizations, cost management systems in order to ensure the economic security of agricultural formations, as an effective tool for maintaining the competitiveness of the domestic agricultural sector in unstable economic and political conditions.
L. I. Khoruzhy, Yu. N. Katkov, A. A. Romanova, E. A. Katkova   +3 more
openaire   +1 more source

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management accounting of interorganizational interaction of agricultural partner companies.
L. I. Khoruzhy, Y. N. Katkov, Anastasiya Alekseevna Romanova   +2 more
openaire   +1 more source

Inter-organizational Transactions Cost Management with Public Key Registers

International Journal of Public Administration in the Digital Age, 2015
Cross-organizational e-Government projects must comply with separate and alternative accounting systems. The compliance brings about two types of problems: the emergence of transaction costs because of having to create additional and often more complex, accounting systems and a reduction of financial autonomy and accountability of individual public ...
de Vries, Walter Timo, Ester, H.
openaire   +1 more source

Modern tools of deep analysis in the system of cost management in inter-organizational relations of agricultural formations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
The article, based on the theoretical analysis and the study of accounting practices, presents the place and role of tools for deep cost analysis in the cost management system of inter-organizational interaction of partners. The features of agriculture that have a significant impact on the interorganizational cooperation of agricultural companies are ...
Lyudmila Ivanovna Khoruzhy, Yury Nikolaevich Katkov, Anastasiya Alekseevna Romanova   +2 more
openaire   +1 more source

Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational ...
Lyudmila Ivanovna Khoruzhy, Yury Nikolaevich Katkov, Anastasiya Alekseevna Romanova   +2 more
openaire   +1 more source

KOMPLEKSITAS PRODUK DAN KUALITAS KOMUNIKASI TERHADAP INTER-ORGANIZATIONAL COST MANAGEMENT DAN OPEN BOOK ACCOUNTING

Jurnal Buana Akuntansi, 2022
Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kompleksitas produk dan kualitas komunikasi terhadap IOCM dan OBA. Penelitian sebelumnya telah dilakukan di negara-negara lain seperti di Negara-negara Eropa dan Amerika. Penelitian terkait tema ini tidaklah banyak dilakukan oleh peneliti lain, dan penelitian ini merupakan satu dari ...
null Imam Abu Hanifah, null Agus Sholikhan Yulianto   +1 more
openaire   +1 more source

Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2020
Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations. The features of calculating the cost of inter-organizational cooperation are defined, new accounting practices are described, the advantages ...
openaire   +1 more source

Targeting target costing : cost management and inter-organizational product development of multi-technology products

2011
Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers.
openaire   +1 more source