Results 11 to 20 of about 1,871,993 (304)
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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Management Accounting of Costs: Approaches to Calculation of the Target Cost of the Product
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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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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Determining target costing and assessment product functions: an integrative approach of target costing, quality functions deployment and Fazzy kano model [PDF]
مدیریت صنعتی, 2015 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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ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
Вестник университета, 2019 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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Target costing as an element of the hard coal extraction cost planning process [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 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
Buhalterinės Apskaitos Teorija ir Praktika, 2014 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
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 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
Economics and Environment, 2023 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
Economics. Finances. Law, 2021 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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