Results 241 to 250 of about 382,266 (299)

Challenges and Opportunities for Improving Care for Type 1 Diabetes in Older Adulthood. [PDF]

open access: yesDiabetes Care
Kahkoska AR   +10 more
europepmc   +1 more source

“Target-Operation” Cost Management Model

open access: yesAdvanced 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

open access: yesEuropean 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

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
openaire   +3 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.
openaire   +3 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   +3 more
openaire   +3 more sources

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