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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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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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Management Accounting of Costs: Approaches to Calculation of the Target Cost of the Product [PDF]
Asian Social Science, 2015 © 2015, Asian Social Science. All rights reserved. This paper deals with the scientific and practical approach to fulfillment of management accounting of target costing at the industrial enterprises. We offer algorithm for closing gaps in the process of bringing the planned and forecasted cost of the product to its target value.
Sokolov A., Giniatullin Y.
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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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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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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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THE IMPACT OF THE USE OF TARGET COSTING IN LIGHT OF MODERN MANUFACTURING ENVIRONMENT ON PERFORMANCE EVALUATION STANDARDS (A FIELD STUDY ON THE CEMENT SECTOR) [PDF]
Journal of Environmental Science, 2019 The study seeks to identify the extent to which employees are aware of the target cost method and its application as a modern cost management tool in the modern manufacturing environment in the cement sector, The extent to which performance appraisal ...
Ahmed B. Hassan +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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STRATEJİK MALİYET YÖNETİMİ ENSTRÜMANI OLARAK PAZARA DAYALI HEDEF MALİYET YÖNETİMİ-PDHMY
Sosyal Ekonomik Araştırmalar Dergisi, 2002 Ürün geliştirmenin ilk safhasında pazara dayalı maliyet yönetiminin önemli bir enstrümanı olan PDHMY, ürün fiyatını geleneksel Maliyet + Kar = Fiyat anlayışından farklı bir biçimde Fiyat – Kar = Maliyet anlayışına göre pazara dayalı olarak ...
Yunus CERAN
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