Results 251 to 260 of about 1,857,510 (308)

“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
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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
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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.
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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
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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
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Cost management at manufacturing stage using activity-based costing and target costing

Global Conference on Business and Social Sciences Proceeding, 2023
The latest studies show a positive relationship between target costing and product innovation at the design stages. This study examines the role of target costing and activity-based costing (ABC) in further improving product design and eliminating non-value-added functions from product design to production stages.
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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
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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.
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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
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QUALITY MANAGEMENT: A TARGET COSTING APPROACH

Journal of the Chinese Institute of Industrial Engineers, 2003
This paper depicts the relationship among Taguchi loss function, process capability indices, and traditional control charts to setup goal control limits by applying the target costing technique. The new specification limits derived from Taguchi loss function is linked through the C(subscript pk) value to conventional control charts to obtain goal ...
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