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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 +3 more
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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 +3 more
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Implementation of target cost management in a non-Japanese environment
Qualitative Research in Accounting & Management, 2019Purpose 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
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Target value design: using collaboration and a lean approach to reduce construction cost [PDF]
Construction Management and Economics, 2012 Target Costing is an effective management technique that has been used in manufacturing for decades to achieve cost predictability during new products development. Adoption of this technique promises benefits for the construction industry as it struggles
Glenn Ballard, Christine Pasquire
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Target cost management in practice : the supplier’s perspective
, 2010 Target Cost Management (TCM) include target costing as well as other techniques inspired in Japanese cost management practices such as kaizen cost management and inter-organisational cost management practices (Kato, 1993; Cooper and Slagmulder, 1999, 2004).
Afonso, Paulo, Nunes, Manuel
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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
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(A Target Costing Technical as Tool for the Strategic Cost Management)
SSRN Electronic Journal, 2016Due 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 +1 more
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TARGET-COSTING AS A METHOD OF COST MANAGEMENT IN CATERING
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020The article examines some key points are considered that make it necessary to introduce target costing in the accounting system of public catering organizations.
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Target costing characteristics in management accounting
Экономика и предпринимательство, 2022Основная 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 Calculation Of Production Costs In The Process Approach To Cost Management
The European Proceedings of Social and Behavioural Sciences, 2021High 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.
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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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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