Results 1 to 10 of about 143,285 (203)

Target Costing

open access: yesInternational Journal for Innovation Education and Research, 2021
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

open access: yesJurnal Ilmu Keuangan dan Perbankan, 2020
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]

open access: yesProblems and Perspectives in Management, 2023
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
doaj   +1 more source

INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2006
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KOMANG AYU KRISNADEWI
doaj   +1 more source

Factors influencing the target costing process

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
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
doaj   +1 more source

Penerapan Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Peningkatan Laba Produk

open access: yesJurnal Kajian Akuntansi, 2017
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
doaj   +1 more source

Target value design: using collaboration and a lean approach to reduce construction cost [PDF]

open access: yes, 2012
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

open access: yesActa Economica, 2021
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
doaj   +1 more source

Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment [PDF]

open access: yes, 2015
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

The Relationship between Target Costing Method and Pricing -Development of Products in Industrial Companies

open access: yesInternational Business and Accounting Research Journal, 2019
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
doaj   +1 more source

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