Results 11 to 20 of about 143,384 (302)

The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies [PDF]

open access: yesJournal 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

Target Costing Using Fuzzy Logic

open access: yesEmerging 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

The complementary association between value chain analysis and target costing system to strengthen the competitiveness: An applied study on Saudi manufacturing companies in Al-Kharj [PDF]

open access: yesManagement Science Letters, 2019
The value chain and the target cost play significant role in achieving competitive advantage in many areas where both concepts are complement to each other. The two concepts also aim to reduce cost and maintain product quality.
Abdulwahid Ahmed Hashed Abdullah   +1 more
doaj   +1 more source

Utilização do Target Costing e de outras técnicas de custeio: um estudo exploratório em municípios de Santa Catarina

open access: yesRevista Contabilidade & Finanças, 2004
Este artigo é resultado de estudo efetuado para formulação da Dissertação de Mestrado. Neste trabalho é abordado o referencial teórico sobre o Sistema de Gerenciamento de Custos, denominado "Target Costing", desenvolvido pelos japoneses nos anos sessenta,
Koki Ono, Antonio Robles Junior
doaj   +1 more source

Opportunities for the Application of a Model of Cost Management and Reduction of Risks in Financial and Economic Activity Based on the OLAP Technology: The Case of the Agro-Industrial Sector of Russia

open access: yesRisks, 2022
The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities.
Liudmila I. Khoruzhy   +4 more
doaj   +1 more source

Target Costing Implementation Product Design and Product Process Conducted By Yamaha- Motor Kencana Indonesia (YMKI)

open access: yesJurnal Manajemen, 2018
The purpose of this study are to know target costing implementation in Yamaha- MotorKencanaIndonesia(YMKI),andevaluatethewayofcompanytomakeproductdesign and process in reaching the target costing after determining price and profit.
Johannes Yahya
doaj   +1 more source

DESAIN MODEL RELASIONAL DATA TARGET COSTING SYSTEM

open access: yesJurnal Teknologi dan Manajemen Informatika, 2017
This study aims to design an information system that can support research implementation of target costing system with Data Analysis Program, to design the Program Data analysis in research, analyse the effectiveness of the program to be used and ...
Mokhammad Mastotok Illah
doaj   +1 more source

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING [PDF]

open access: yesAnnals 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  

Pengembangan Produk Kerajinan Tangan dan Produk Kreatif dari Bambu di Sumatra Volunteer

open access: yesWarta Pengabdian Andalas, 2022
The correct calculation of the cost of production is essential for a manufacturing business. The accuracy of the calculation can increase business competitiveness through a cost leadership strategy. This activity aimed to provide training in determining
Winny Alna Marlina, Nefy Puteri Novani
doaj   +1 more source

Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism [PDF]

open access: yesTurističko Poslovanje, 2015
Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market.
Milenković Zoran
doaj   +1 more source

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