Results 11 to 20 of about 15,974 (257)

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]

Management 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, Nabil Ahmed Mareai Senan   +1 more
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

Risks, 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, Yuriy N. Katkov, Ekaterina A. Katkova, Valeriy I. Khoruzhy, Meri K. Dzhikiya   +4 more
doaj   +1 more source

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

Revista 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

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

Jurnal 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

Jurnal 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

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

Turističko 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

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

Warta 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

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

Vallis Aurea, 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 , Mirjana Hladika, Marina Mićin   +2 more
doaj   +1 more source

Pelatihan Perhitungan Harga Pokok Produksi untuk Meningkatkan Daya Saing UMKM di Padang Tae Ampiang Parak Pesisir Selatan

Warta 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
Luciana Luthan, Rika Sarfika, Ezi Anggraini   +2 more
doaj   +1 more source

Guidelines for target costing adoption in the development of products for the residential real estate market

Ambiente Construído
This study focuses on the problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the residential real estate sector. In this context, target costing is a promising approach
Reymard Savio Sampaio de Melo, Ariovaldo Denis Granja   +1 more
doaj   +1 more source