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Target value design: using collaboration and a lean approach to reduce construction cost [PDF]
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
core +3 more sources
COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING [PDF]
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
doaj +1 more source
USING TARGET COST IN DETERMINING PRICE [PDF]
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
doaj +2 more sources
The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]
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
doaj +1 more source
Enablers of Target Cost Management Implementation: Evidence from Malaysia
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
doaj +1 more source
Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism [PDF]
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
doaj +1 more source
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
doaj +1 more source
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
Collaborative signal and information processing for target detection with heterogeneous sensor networks [PDF]
In this paper, an approach for target detection and acquisition with heterogeneous sensor networks through strategic resource allocation and coordination is presented.
He, B., Li, M., Lu, Y.
core +1 more source
Does scale matter? Cost-effectiviness of agricultural nutrient abatement when target level varies [PDF]
Agriculture is facing stringent requirements for nutrient loss reductions. These reductions should be done cost-effectively. For instance, the European Water Framework Directive (WFD) emphasizes cost-effectiveness in reaching good water status in ...
Iho, Antti
core +2 more sources

