Results 241 to 250 of about 15,228,722 (299)

The discussion of target cost method in logistics cost management

2009 ISECS International Colloquium on Computing, Communication, Control, and Management, 2009
This paper analyzed the application status of target cost method in the logistics cost management, summed up the problems that many enterprises confront, and explored why. In order to help them address these issues, this paper puts forward a number of suggestions, such as selecting an appropriate logistics cost management methods, using information ...
Fu Weiyi, Yang Luming
semanticscholar   +4 more sources

Interactive control in target cost management

Management Accounting Research, 1995
Abstract This paper discusses target cost management (TCM) from the viewpoint of simultaneous engineering. Firstly, it shows empirically how simultaneous engineering is implemented in Japanese companies. Secondly, it formulates and then tests hypotheses on the influential power of managers involved in the process of target costing.
Takeyuki Tani
semanticscholar   +4 more sources

A Big Data-Based Target Cost Management System

2020 International Symposium on Computer, Consumer and Control (IS3C), 2020
This study proposed a novel big data-based target cost management (TCM) system that automatically calculates the cost table. MATLAB, Python, and Excel were used to realize the system. TCM can be performed using the content of the calculated cost table. The system is suitable for managing catering inventory. This study presented the theoretical model of
Yin-Chen Lin, Jyun-Jie Wang, Chi-Yuan Lin, Sheng-Chih Yang   +3 more
semanticscholar   +4 more sources

Implementation of target cost management in a non-Japanese environment

Qualitative Research in Accounting & 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 ...
Norhafiza Baharudin, Ruzita Jusoh
semanticscholar   +4 more sources

“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   +2 more sources

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   +2 more sources

Target Cost Management for Product Safety

SAE Technical Paper Series, 1995
<div class="htmlview paragraph">This paper presents an application of target cost management (TCM) to the design of product safety in the automobile industry. Product safety occupies a prominent position among corporate strategic plans because safety issues can drive a company to the brink of bankruptcy and even threaten the entire existence of ...
Mohamed E. Bayou, Alan Reinstein
openaire   +2 more sources

Cost management through product design: target costing approach

International Journal of Production Research, 2009
The purpose of this study is to explore the role of target costing in managing product costs while promoting quality specifications that will meet customer requirements. In addition, it aims to develop a target costing module that will simplify implementation of target costing especially in small and medium enterprises (SMEs).
Yasemin Zengin, Erhan Ada
openaire   +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
openaire   +2 more sources

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Management Accounting Research, 2001
J. Mouritsen, Allan Hansen, C. O. Hansen
semanticscholar   +3 more sources