Results 211 to 220 of about 368,033 (260)

Implementation of target cost management in a non-Japanese environment

Qualitative Research in Accounting and Management, 2019
Purpose Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment. Design/methodology/approach Based on a case study at Company ABC, an automotive manufacturer in Malaysia, this paper investigates the differences in the TCM implementation process between ...
Ruzita Jusoh
exaly   +2 more sources

Remanufacturing System Cost Management Based on Integration of Target Costing and Activity-Based Costing

2008 International Conference on Information Management, Innovation Management and Industrial Engineering, 2008
Cost management plays a very important part in the implementation of remanufacturing. This paper has firstly described the remanufacturing process which includes disassembling, sorting, inspecting, cleaning, refurbishing, re-inspecting etc. Then after the brief introduction of target costing (TC) method and activity-based costing (ABC) method, the ...
Ma Fei, Yang Hua, Sun Bao-feng, Wu Meng-na   +3 more
exaly   +2 more sources

The Use Of Target-Cost and Target-Price by the Company’s Management [PDF]

Annals of the University of Petrosani - Economics, 2008
Within the companies that adopt the target-costing method (T.C.) products’ prices are determined by market prices and not by totalizing afferent costs. The marketing department of the company determines the target-sale price. The target-cost may be considered an estimated production cost calculated according to an estimated sale price. Nevertheless the
Maria Man, Alina Fleșer
openaire   +1 more source

(A Target Costing Technical as Tool for the Strategic Cost Management)

SSRN Electronic Journal, 2016
Due to traditional costing systems lack of pricing products and to fulfill the strategic management demands to go along with the contemporary business environment that aims to control costs after finishing the production which involved looking for the pricing techniques that focusing on the stages of produce life cycle as they are the principles of ...
Karrar Abdulelah Azeez, Hussein Jasim Falah Alshemmary   +1 more
openaire   +1 more source

TARGET-COSTING AS A METHOD OF COST MANAGEMENT IN CATERING

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
The article examines some key points are considered that make it necessary to introduce target costing in the accounting system of public catering organizations.
openaire   +1 more source

Target costing, co-ordination and strategic cost management

European Accounting Review, 1999
During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e. target costing.
Ralf Ewert, Christian Ernst
openaire   +1 more source

Target costing characteristics in management accounting

Экономика и предпринимательство, 2022
Основная цель данной статьи - провести небольшое исследование на тему целевых характеристик калькуляции в управленческом учете, подкрепив свои теоретические данные реальным примером из крупной российской компании, чтобы понять, как теория работает на практике и насколько удобно и эффективно это работа с этим методом в целом.
openaire   +1 more source

“Target-Operation” Cost Management Model

Advanced Materials Research, 2011
Objective cost management and Activity-Based cost management are both more advanced cost management methods, but they are difficult to overcome their own shortcomings. In order to overcome the defects of these two methods of cost management, in the meanwhile, to find a new way to perfect the cost control system in enterprise, the writer planned to make
Jing Pu Chen, Wei Wei Wang
openaire   +1 more source

Target Calculation Of Production Costs In The Process Approach To Cost Management

The European Proceedings of Social and Behavioural Sciences, 2021
High production costs, an increase in the share of indirect and fixed costs, a large number of business processes and other factors do not allow Russian industrial enterprises to compete on prices in the foreign market, flexibly respond to demand in the industry. This prevents them from integrating into global value chains.
openaire   +1 more source

Target Cost Management

Controlling, 1993
Europäische Automobilproduzenten stehen heute unter einem starken Kostendruck. Sie verlieren aufgrund überhöhter Produktkosten zunehmend an Wettbewerbskraft. Einige Produzenten am Weltmarkt haben jedoch gezeigt, dass man sich mit einem rigorosen, marktorientierten Kostenmanagement strategische Wettbewerbsvorteile schaffen kann.
openaire   +1 more source