STRATEJİK MALİYET YÖNETİMİ ENSTRÜMANI OLARAK PAZARA DAYALI HEDEF MALİYET YÖNETİMİ-PDHMY
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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ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of ...
G. A. Adamova
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Determining target costing and assessment product functions: an integrative approach of target costing, quality functions deployment and Fazzy kano model [PDF]
In today’s competitive market, an agency is successful which by considering the needs of the clients and the capabilities of its staff, presents products and services which both decreases the costs and expenses and is of high value in the eyes of its ...
Reza Esmaeilpour +2 more
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Target costing as an element of the hard coal extraction cost planning process [PDF]
Target costing as an element of the hard coal extraction cost planning process Striving for the efficiency of activities is of great significance in the management of hard coal extractive enterprises, which are constantly subjected to the process of ...
Katarzyna Segeth-Boniecka
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Factors influencing the target costing process
The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined ...
Vilius Savickas, Julija Šarupičiūtė
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THE SYSTEMATIZATION OF METHODOLOGICAL TOOLS OF THE COST MANAGEMENT SYSTEM OF THE ENTERPRISE
The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by ...
Nataliia Radionova +4 more
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The usefulness of management accounting tools in reducing waste
Purpose: The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development.
Monika Szczerbak, Agnieszka Wikarczyk
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Target cost management to ensure product quality
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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O custeio-meta é uma abordagem amplamente aplicada na manufatura e representa uma inovação no processo de desenvolvimento de produtos, em que o custo, a qualidade e a funcionalidade não são conseqüências do processo de projeto, mas parâmetros de entrada.
Ana Mitsuko Jacomit +1 more
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Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group [PDF]
The aim of the present research is to design the algorithm of the cost management of a business entity in Tabriz Iran Khodro Industrial Group, and it involves the integration of the two methods of target based costing and value engineering.
Mohammadali nejhad Sarokalaye +2 more
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