Results 11 to 20 of about 2,145 (91)
A method to improve integrated product service offerings based on life cycle costing
CIRP Annals, 2015 Although a few papers have reported on life cycle cost (LCC) analysis of integrated product service offerings (IPSOs), insight on how to improve IPSOs based on LCC analysis is missing. This paper presents a method and an Excel and MATLAB-based tool that support IPSO design by employing LCC analysis, both from the provider and customer perspectives ...
Tomohiko Sakao, Mattias Lindahl
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Methods of Strategic Costing in the Case of Medical Industry Companies
Учёт. Анализ. Аудит, 2019 The article describes the author’s method of strategic calculation in the case of a certain medical industry enterprise and introduces a model of accounting and analytical support for strategic cost management by life-cycle stages using a process ...
D. A. Endovitsky, A. V. Chepulyanis
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Journal of Cleaner Production, 2019 Abstract This paper presents the study about electricity generation from solar photovoltaic technology based on four different methodologies with some performance indicators, namely performance ratio, system efficiency, fill and capacity utilization factors, respectively.
Ozcan, Huseyin Gunhan +3 more
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How Traditional Costing Methods Hinder the Development of Modular Product Architectures
Applied SciencesThis study investigates how traditional costing methods hinder the development of modular product architectures. A structured literature review identifies the gap between Management Accounting (MA) and Innovation and Operations Management (IOM ...
Morten Nørgaard +3 more
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Izvestiya MGTU MAMI, 2012 In the article there is considered the technique of comparative evaluation of the cost and quality of high-tech innovation of engineering products at the project preparation stage of production using linear mathematical models. Developed analytical models are descriptive, universal and can be automated with the use of tools of personal computers.
S. V Lukina +3 more
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MachinesThis study introduces the Product Variety Costing Method (PVCM), a data-driven framework that addresses the limitations of existing costing approaches, which fail to accurately present the cost of product and part variety, thereby constraining cost ...
Morten Nørgaard +3 more
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Journal of Advanced Mechanical Design, Systems, and Manufacturing, 2019 As one of the differentiation strategies towards the strained global competitive market, the concept of Product-Service System (PSS) is emerging. Product-Service System (PSS) is a concept of service system, which is represented with functional deliveries
Mar’atus SHOLIHAH +3 more
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Procedia CIRPIn Life cycle costing the processing of the high amount of cost data is challenging for industrial companies. Depending on the existing product and business model the cost structure and the relevance of different cost types differs. To minimize the effort for data processing in product development, this paper presents a methodical approach to determine
Rosemann, Daniel +3 more
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COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING [PDF]
Annals of the University of Oradea: Economic Science, 2012 Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis.
Moisello Anna Maria
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Sectorial Investigation of Life Cycle Sustainability Assessment in the Context of Case Studies
Gazi Üniversitesi Fen Bilimleri DergisiThe emergence of the concept of sustainability has brought with it the challenge of measuring this concept. Over the years, methods have been developed to assess the environmental impacts of sustainability using Life Cycle Assessment (LCA), evaluate its ...
Seher Demir , Veysel Özdemir
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