Results 251 to 260 of about 1,871,993 (304)

Reducing carbon emissions in WEEE reverse logistics: a supply chain perspective on risk and collaboration. [PDF]

Carbon Balance Manag
Qin L, Hong Y, Li N, Zeng F.
europepmc   +1 more source

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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
exaly   +2 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.
exaly   +2 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
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

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

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
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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.
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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
openaire   +1 more source