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A Target-Costing Cost Accounting System as a Strategic Management Tool
2020The 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 +4 more
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THE ROLE OF TOTAL QUALITY MANAGEMENT AND TARGET COSTING IN REDUCING COSTS
International journal of business and management sciencesIn the contemporary business environment, organizations continuously seek strategies to enhance efficiency and reduce operational costs. This study explores the synergistic impact of Total Quality Management (TQM) and Target Costing (TC) in achieving cost reduction. Total Quality Management emphasizes a customer-focused approach, continuous improvement,
Ameer Fairs Taha +2 more
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Target costing for supply chain management: An economic framework
Journal of Corporate Accounting & Finance, 2000Facing mounting evidence of their inability to sustain competitive advantages in product quality, functionality, or cost, many companies have begun adopting the principles of supply chain management. However, to realize the benefits promised by this management innovation, companies must first discontinue reliance on deficient cost management practices.
Wilbur I. Smith, Archie Lockamy
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Supply management's involvement in the target costing process
European Journal of Purchasing & Supply Management, 2002Abstract 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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An Analysis of the Application of Target Cost Management in Enterprise Economic Management
Journal of Global Humanities and Social SciencesTarget 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
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An investigation on cost management using target costing method
2014Günümüzde 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 ...
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A Target Costing in Terms of Strategy Cost Management and Implementationality
2015In 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.
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Target cost management in practice : the supplier’s perspective
2010Target 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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A Target-Costing Cost Accounting System as a Strategic Management Tool
Studies in Systems, Decision and Control, 2021Irina Bratko +2 more
exaly