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The implementation of a cost control system in construction companies contributes to reducing resource losses in the production process and increasing business productivity and profitability, especially when it comes to small business, which normally do not have a planning system and efficient control.
Sanailton De Lima Dias +4 more
openaire +3 more sources
PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI
The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing.
Budi Lesmana
doaj +1 more source
The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]
This study aims to examine the relationship between sticky cost behavior and supply chain management of Jordanian manufacturing firms. The data are collected using a questionnaire targeting 25 Jordanian manufacturing firms.
Mohammad Fawzi Shubita
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INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING
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KOMANG AYU KRISNADEWI
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Factors influencing the target costing process
The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined ...
Vilius Savickas, Julija Šarupičiūtė
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Penerapan Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Peningkatan Laba Produk
Target costing method is one good method used in an effort to reduce production cost. With more efficient production costs companies will earn greater profits. To know the implementation of target costing needs to be done 3 stages of calculating the cost
Rukmi Juwita, Muhammad Rizal Satria
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Target value design: using collaboration and a lean approach to reduce construction cost [PDF]
Target Costing is an effective management technique that has been used in manufacturing for decades to achieve cost predictability during new products development. Adoption of this technique promises benefits for the construction industry as it struggles
Christine Pasquire +12 more
core +1 more source
PREREQUISITES FOR ACCOUNTING SUPPORT IN APPLYING DIFFERENTIATION STRATEGY
The paper is based on the thesis that the company competitiveness should be built on the basis of accounting support to strategic choices. Competitiveness at the single company level is, for the most part, a consequence of management activities.
Predrag Gajić
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Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment [PDF]
Contemporary business environment is characterized by frequent changes in business conditions. Technological innovations and changes in customers’ perception affect on the continuous improvement in quality, availability and functionality of the product ...
Hrvoje Perčević +2 more
core +2 more sources
This study aimed at identifying the relationship between target costing method in product pricing, as well as identify the relationship of target costing in products development in industrial companies operating at Al-Hassan industrial zone located in ...
Shadi Maher Al-Khasawneh +3 more
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