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Target value design: using collaboration and a lean approach to reduce construction cost [PDF]

open access: yesConstruction Management and Economics, 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
core   +3 more sources

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING [PDF]

open access: yesAnnals 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
doaj   +1 more source

USING TARGET COST IN DETERMINING PRICE [PDF]

open access: yesAnalele 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
doaj   +2 more sources

The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]

open access: yesProblems 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
doaj   +1 more source

Enablers of Target Cost Management Implementation: Evidence from Malaysia

open access: yesJurnal 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
doaj   +1 more source

Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism [PDF]

open access: yesTurističko 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
doaj   +1 more source

The Cost Management of Innovative Products in an Industrial Enterprise Given the Risks in the Digital Economy

open access: yesInternational 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
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

Collaborative signal and information processing for target detection with heterogeneous sensor networks [PDF]

open access: yes, 2013
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]

open access: yes, 2005
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

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