Results 1 to 10 of about 15,974 (257)
COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING [PDF]
Annals of the University of Oradea: Economic Science, 2012 Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis.
Moisello Anna Maria
doaj +1 more source
International 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
Jurnal 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]
Problems 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
Factors influencing the target costing process
Buhalterinės 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
Jurnal 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
The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies [PDF]
Journal of Business and Socio-Economic Development, 2023 Purpose – This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA).
Majdi Wael Alkababji
doaj +1 more source
PREREQUISITES FOR ACCOUNTING SUPPORT IN APPLYING DIFFERENTIATION STRATEGY
Acta 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
International 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
Target Costing Using Fuzzy Logic
Emerging Markets Journal, 2017 Every business has to earn a profit in order to survive in a competitive environment and it has to plan the profitability it has targeted. Achieving the profitability that the business aimed is only possible by targeting its costs.
Tunay Aslan +2 more
doaj +1 more source