Results 1 to 10 of about 1,536,915 (178)
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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Application and Analysis of Target Cost Management in Enterprise Economic Management
Academic Journal of Business & Management, 2022 : In the development of the enterprise, taking relevant measures to reduce the cost of production and operation of the enterprise, enhance the economic benefit of the enterprise, and enhance the competitiveness of the enterprise is the goal of enterprise
Hong Chen, Min Du
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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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Controlling, 1993 Europäische Automobilproduzenten stehen heute unter einem starken Kostendruck. Sie verlieren aufgrund überhöhter Produktkosten zunehmend an Wettbewerbskraft. Einige Produzenten am Weltmarkt haben jedoch gezeigt, dass man sich mit einem rigorosen, marktorientierten Kostenmanagement strategische Wettbewerbsvorteile schaffen kann.
Bernhard F. Klingler
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Target Cost Management (TCM): a case study of an automotive company
Procedia, Social and Behavioral Sciences, 2015 Target Cost Management is well known as the Japanese companies’ competitive tool. Some studies claim that it is very hard to implement it outside Japan. The purpose of this paper is to explore how the TCM is being practiced and what the major factors are
Norhafiza Baharudin, Ruzita Jusoh
semanticscholar +3 more sources
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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Collaborative Project Delivery With Early Contractor Involvement and Target Cost
Proc. 30th Annual Conference of the International Group for Lean Construction (IGLC), 2022 Lean and collaborative project delivery aim to increase productivity and create value in construction projects. Early contractor involvement and target costing are key elements in collaborative delivery.
K. Narum +3 more
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Enablers of Target Cost Management Implementation: Evidence from Malaysia
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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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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İşletme Araştırmaları Dergisi, 2020 Research Article Purpose – Target Costing is implemented in product design and development phases, and hence aims at cost reduction at the first stage of the life-cycle.
Duygu Celayir
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