Results 271 to 280 of about 382,266 (299)

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.
openaire   +1 more source

An Analysis of the Application of Target Cost Management in Enterprise Economic Management

Journal of Global Humanities and Social Sciences
Target cost management, as an important management method, can optimize the effect of economic management through effective systematic management procedures and structures in enterprise economic management, to strengthen cost control and promote the effective improvement of enterprise management level.
Weifeng Zhang, Daeyoung Ko
openaire   +1 more source

An investigation on cost management using target costing method

2014
Günümüzde ekonomik ve sosyal alanlarda yaşanan değişimler işletmecilik alanında da kendini göstermiş ve işletmeler üretim, pazarlama yöntemlerini değiştirdikleri gibi artık maliyetleme yöntemlerini de değiştirmek zorunda kalmışlardır. Ürünün üretiminden sonra maliyetlerin belirlendiği geleneksel maliyet hesaplama yöntemleri geçerliliğini kaybetmiş ve ...
openaire   +1 more source

A Target Costing in Terms of Strategy Cost Management and Implementationality

2015
In terms of some criteria like its measurable business success, sustainability, constant development opportunities, the concept of strategic costing management has become a rising value in rivalry market and it has made costing and management accountancy systems compulsory to be arranged in this scope.
openaire   +1 more source

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

Studies in Systems, Decision and Control, 2021
Vera V Darinskaya, Irina V Bratko, Elena V Zubareva   +2 more
exaly  

Target Cost Management

2010
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Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Management Accounting Research, 2001
Jan Mouritsen, Allan Hansen
exaly  

2. Zielkostenmanagement - Target Costing, Target Cost Management

1999
openaire   +1 more source

Target costing: the next frontier in strategic cost management

Choice Reviews Online, 1997
openaire   +1 more source

Target cost management in Japanese companies: current state of the art

Management Accounting Research, 1994
Hiroshi Okano, Junji Fukuda
exaly