Results 11 to 20 of about 382,266 (299)

USING TARGET COST IN DETERMINING PRICE [PDF]

Analele 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 , Cecilia VADUVA   +1 more
doaj   +2 more sources

Target Cost and Quality Management in Kreditinstituten

, 2003
Die Wettbewerbssituation hat sich für Banken in den vergangenen Jahren deutlich verschärft. Auf höhere Kundenerwartungen hinsichtlich Preis und Qualität, sowie auf steigende Betriebskosten müssen Banken mit einer klaren Kundenorientierung und einem effizienten Kostenmanagement reagieren.
Teetzmann, Eckart T.
openaire   +3 more sources

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
doaj   +1 more source

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, Mohammadhasan Gholizadeh, Abolghasem Zarei Duodji   +2 more
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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, Margaryta Skrypnyk, Mykola Matiukha, Alla Sayun , Olga Bunda   +4 more
doaj   +1 more source

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
doaj   +1 more source

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, Olena POTYSHNIAK, Yevheniia POLIAKOVA   +2 more
openaire   +2 more sources

Análise crítica da aplicação do custeio-meta no desenvolvimento de empreendimentos de habitação de interesse social

Ambiente Construído
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, Ariovaldo Denis Granja   +1 more
doaj   +1 more source