Results 11 to 20 of about 1,923,980 (344)

SCIENTIFIC APPROACHES TO THE SYSTEMATIZATION OF COST-GENERATING FACTORS IN THE COORDINATES OF ACHIEVING STRATEGIC AND TACTICAL GOALS BY AN ENTERPRISE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
The article presents the results of the study of factors affecting the costs of an enterprise. The main goal of the study is an analysis of cost-generating factors and their systematization to improve the efficiency of enterprise cost management at the ...
Nataliia Radionova   +4 more
doaj   +1 more source

STRATEGIC COST MANAGEMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE: A STUDY OF MANUFACTURING FIRMS IN NIGERIA

open access: yesGlobal journal of accounting and finance, 2020
There has been a lot of transformation in the manufacturing industry. The manufacturing processes are highly automated, multiple product mix strategies are employed, and the nature of production cost drivers are complex, production costs have increased ...
E. Adigbole, Arinola O. Adebayo
semanticscholar   +1 more source

The Role of Construction Cost Management Practices on Construction Organisations’ Strategic Performance

open access: yesJournal of Project Management Practice, 2022
Cost management practices have remained a vital aspect of project management functions. Despite the efforts of project management, construction projects are still being delivered above budget, with schedule overrun, poor quality and amongst other ...
Reuben A. Okereke   +2 more
semanticscholar   +1 more source

Research on power grid operation and maintenance cost based on analysis of internal and external influence factors [PDF]

open access: yesE3S Web of Conferences, 2021
In the context of the company's cost-reduction reform, lean production operation and maintenance cost management as the goal, production and maintenance cost analysis as the carrier, the existing power grid production and maintenance business and ...
Zhang Geli   +6 more
doaj   +1 more source

Methods of Strategic Costing in the Case of Medical Industry Companies

open access: yesУчёт. 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
doaj   +1 more source

Open-book accounting and trust: influence on buyer-supplier relationship [PDF]

open access: yesRAUSP Management Journal, 2018
Purpose - This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers ...
Lara Cristina Francisco de Almeida Fehr   +1 more
doaj   +1 more source

Conceptual framework of implementing strategic cost management and reducing costs through target costing system

open access: yesدراسات العدد الاقتصادي, 2014
Strategic cost management represents a respond to the need of organization to cope with changes in modern business environment, Target costing is one of the most important strategic cost management tools, which enables through it organizations to adopt ...
Ahmed Chems eddine Bouarar
doaj   +1 more source

The Impact of Strategic Cost Management on Financial Performance with Emphasis on Environmental Costs [PDF]

open access: yesMuṭāli̒āt-i Mudīriyyat-i Ṣan̒atī, 2018
The purpose of this study is to investigate the impact of two important component of strategic cost management (SCM) (executional cost management and structural cost management) on financial performance.
Mohammad Nazaripour, Fahime Mirzaee
doaj   +1 more source

Chairman individualism and cost structure decisions

open access: yesChina Journal of Accounting Studies, 2022
Taking a chairman’s native place of origin in Northern (Southern) China as a proxy for chairman individualism (collectivism), this paper examines how such individualism affects firms’ cost structure decisions within a sample of Chinese listed firms.
Wei Jiang, Yuan Sun
doaj   +1 more source

ON THE MANAGEMENT OF AN INDUSTRIAL ENTERPRISE BASED ON POTENTIAL INDICATORS

open access: yesСтратегические решения и риск-менеджмент, 2023
The article is devoted to the consideration of potential indicators as tools of operational and strategic management. Within the framework of operational management, it is necessary to maintain the achieved level of development, and strategic management ...
A. V. Novikov
doaj   +1 more source

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