Results 261 to 270 of about 1,857,510 (308)

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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(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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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.
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A Target-Costing Cost Accounting System as a Strategic Management Tool

2020
The article is devoted to the study of target costing cost accounting system, which can be used as a tool for strategic enterprise management. The role of the cost accounting system as a system-forming element necessary to maintain a stable level of profit both in the short term and in the long term has been studied.
Vera V. Darinskaya, Irina V. Bratko, Elena V. Zubareva, Elvira N. Borisova, Irina P. Drachena   +4 more
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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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TARGET COST – TOOL FOR PLANNING, MANAGING AND CONTROLLING COSTS [PDF]

, 2013
The target costing method involves implementing a homogeneous set of tools on cost planning, cost management and cost control. This method aims to reduce costs by knowing the different stages of a product cycle, analyzing the costs of each phase and improving the technologies and manufacturing processes. The managers of economic organizations are using
Emilia VASILE, Ion CROITORU
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Target Calculation Of Production Costs In The Process Approach To Cost Management

The European Proceedings of Social and Behavioural Sciences, 2021
High 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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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
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Supply management's involvement in the target costing process

European Journal of Purchasing & Supply Management, 2002
Abstract This article investigates the role of purchasing/supply management in the target costing process. It is based on case studies of eleven firms that use target costing. In addition to exploring the role of purchasing, purchasing's interface with suppliers was investigated.
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Target costing for supply chain management: criteria and selection

Industrial Management & Data Systems, 2000
This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity‐based cost management approaches to supply chain management provides the basis for exploring the use of target costing within supply chains.
Archie Lockamy, Wilbur I. Smith
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