Results 11 to 20 of about 143,329 (299)

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

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

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

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

Supply chain decision making supported by an Open books policy [PDF]

open access: yes, 2008
Based on a study of a buyer–seller relationship in the automotive industry, this article identifies 17 different decision-making processes where openly sharing cost data—a so-called open books policy—plays an important supporting role.
Agndal, Henrik, Nilsson, Ulf
core   +2 more sources

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