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Determining target costing and assessment product functions: an integrative approach of target costing, quality functions deployment and Fazzy kano model [PDF]

مدیریت صنعتی, 2015
In today’s competitive market, an agency is successful which by considering the needs of the clients and the capabilities of its staff, presents products and services which both decreases the costs and expenses and is of high value in the eyes of its ...
Reza Esmaeilpour, Mohammadhasan Gholizadeh, Abolghasem Zarei Duodji   +2 more
doaj   +1 more source

Integration between Target Costing and Activity Based Costing and its Role in Rationalizing Investment Decisions : Case Study

تنمیة الرافدین
Target costing and activity-based costing are cost management tools that support strategic cost management in addressing these challenges, especially since this requires integrating the two technologies.
Israa Yousif Thanoon
doaj   +1 more source

Contemplando a subjetividade do ‘target costing’: uma abordagem experimental baseada nos conceitos da lógica ‘Fuzzy’

Revista Produção Online, 2008
O target costing (custo-meta) foi desenvolvido com o objetivo de avaliar a decisão de se produzir ou não um determinado produto a partir de seu preço de venda.
José Alonso Borba, Fernando Dal-Ri Murcia, César Duarte Souto-Maior   +2 more
doaj   +1 more source

An assessment of the impact of target costing on the financial performance of south African state-owned entities

Accounting and Management Journal
This paper examines the effect of target costing on the financial performance of state-owned enterprises (SOEs). The paper aims to clarify the impact of this strategic cost management technique, particularly target costing on financial performance ...
Nyiko D. Mchavi, Collins C, Ngwakwe
doaj   +1 more source

Suatu Tinjauan Mengenai Penerapan Target Costing

Jurnal Akuntansi, 2014
Blocher, Chen, Lin, dan Cokins (2005) di dalam buku manajemen biaya mengilustrasikan perusahaan Toyota yang telah berhasil menjadikan Camry dan Corolla sebagai mobil-mobil yang mendapatkan penjualan tertinggi di dunia.
Yenni Carolina
doaj   +1 more source

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker, Kyle Kemp, Perri Tutelman, Sharon H. J. Hou, Paul Fairie, Maria Santana, Gregory M. T. Guilcher, Taryn Fay‐McClymont, Glenda Bendiak, Wendy Pelletier, Nicola Wright, Fiona Schulte   +11 more
wiley   +1 more source

Therapeutic Apheresis for Intravenous Methylprednisolone‐Refractory Neuromyelitis Optica Spectrum Disorder: Clinical and Radiological Outcomes in a Single‐Center Case Series

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Neuromyelitis optica spectrum disorder (NMOSD) is a relapsing autoimmune disease of the central nervous system. High‐dose intravenous methylprednisolone (IVMP) is the standard first‐line therapy for acute attacks, although some patients remain refractory.
Wataru Horiguchi, Daisuke Katagiri, Takeyuki Watadani, Shunichi Matsuda, Hiroshi Kaneko, Noritoshi Arai   +5 more
wiley   +1 more source

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho, Karim M. Soliman, Wisit Cheungpasitporn, Wannasit Wathanavasin, Ahmed Daoud, Ahmed I. Kamal, Balázs Szamosfalvi, Tibor Fülöp   +7 more
wiley   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye, Chimezie Okwuonu, Evelyn Idam, Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Zinnah Aloziem, Blossom Amamchukwu, Patience Elimia, Mkpoikanabasi Obot‐Obot, Henry Mbakwe, Praises Maduagwuna, Olatunji Akinrodoye, Chiamaka Anyanwu, Benjamin Anyanwu, Adedamola Akinsiku, Oluwatoyin A. Akinsiku, Muzamil O. Hassan, Fatiu A. Arogundade, Olalekan E. Ojo, Homayemem Weli, Jesupelumi Adenihun, Aderemi Adelaja, Ebun Bamgboye, Olalekan Olatise, Ade E. Faponle, Ayoola Odeyemi, Michael Muoka, Stephen Asaolu, Qudrat Busari, Blessing Dawudu, Michael Naiyeju, Rasheed A. Balogun   +33 more
wiley   +1 more source

Exploring Value Generation in Target Value Design Applying a Value Analysis Model

Buildings, 2022
Target value design (TVD) is a management approach that applies target costing in the design and construction industry. TVD enables a project environment with favorable characteristics to generate value.
Zulay Giménez, Claudio Mourgues, Luis F. Alarcón, Harrison Mesa   +3 more
doaj   +1 more source