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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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Enablers of Target Cost Management Implementation: Evidence from Malaysia [PDF]
Jurnal Dinamika Akuntansi dan Bisnis, 2020 This study used contingency theory to examine the key enablers of target cost management (TCM) at the Malaysian context. Using a single case study approach, a questionnaire survey was conducted on users of TCM at Company A, a Malaysian automotive company.
Norhafiza Baharudin, Ruzita Jusoh
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دراسات 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
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USING TARGET COST IN DETERMINING PRICE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The target cost method was designed as a comprehensive set of tools for cost planning, cost management and cost control. This method is based on the idea that the selling price of a product is fixed at the market.
Aurelian Ionut CEAUSESCU +1 more
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The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]
Problems and Perspectives in Management, 2023 This study aims to examine the relationship between sticky cost behavior and supply chain management of Jordanian manufacturing firms. The data are collected using a questionnaire targeting 25 Jordanian manufacturing firms.
Mohammad Fawzi Shubita
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Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism [PDF]
Turističko Poslovanje, 2015 Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market.
Milenković Zoran
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International Journal of Technology, 2021 This study aims to develop a mechanism for the cost management of innovative products in an industrial enterprise given the inherent risks. Under the conditions of the high volatility of the digital economy, risk assessment in cost management, as well
Ekaterina Burova +3 more
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Target value design: using collaboration and a lean approach to reduce construction cost [PDF]
, 2012 Target Costing is an effective management technique that has been used in manufacturing for decades to achieve cost predictability during new products development. Adoption of this technique promises benefits for the construction industry as it struggles
Christine Pasquire +12 more
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Target cost management to ensure product quality
Economics. Finances. Law, 2021 Improving the quality of finished products, as well as its provision, associated with costs at all stages of the production process of finished products, in the pre-production and post-production periods. The cost of quality assurance at the stage of the production process occupies a special place in the total cost of quality.
Serhii TKACHENKO +2 more
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Economies, 2021 Cost management is a process that contributes to increases in efficiency that have an impact on a finished product. Comprehensive cost management uses information that is created by the cost accounting system and new concepts of measurement and valuation
Waldemar Swiderski, Wieslawa Rolek
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