Results 261 to 270 of about 1,871,993 (304)

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-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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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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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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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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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 III, Wilbur I. Smith
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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 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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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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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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