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). The study mainly assesses the level of application of these...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help...

Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...

Cost management is a process that contributes to increases in efficiency that have an impact on a finished product. Comprehensive cost management uses information that is created by the cost accounting system and new concepts of measurement and valuation of product manufacturing costs. This...

Cost management is a process that contributes to increases in efficiency that have an impact on a finished product. Comprehensive cost management uses information that is created by the cost accounting system and new concepts of measurement and valuation of product manufacturing costs. This...

Mit der Marktnahen Produktentwicklung soll die technologische Leistungsfähigkeit eines Unternehmens so in die Neuproduktentwicklung eingebunden werden, dass Bedürfnisse der Kunden bestmöglich befriedigt werden. Auf diese Weise sollen geforderte und realisierte Produkteigenschaften...

Dieses Lehrbuch beschreibt die Grundzüge der betriebswirtschaftlichen Kosten- und Leistungsrechnung mit Hinführung zum operativen Controlling. Für einen schnellen Einstieg in die Thematik werden die Inhalte bewusst in knapper Form dargestellt. Konkrete Fragestellungen untergliedern die...

Kompakt und fundiert führt Jürgen Horsch in die zentralen Inhalte der Kosten- und Erlösrechnung ein. Zugunsten einer verständlichen Vermittlung werden theoretische Ausführungen auf das notwendige Maß beschränkt. Anhand einer integrierten empirischen Untersuchung zeigt der Autor, welche...

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...

Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...

Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...

That the accommodation managements could sustain their existences operating in a competition in which the sale price of services they provide is ascertained show parallelism with controls of their costs. In this context, accommodation managements should provide demands and expectations of...

The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The...

The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the...

The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the...

Акцентировано внимание на необходимости применения эффективных методик калькулирования себестоимости продукции для получения украинскими промышленными...

The article focuses on a necessity to apply effective methods of cost accounting of products for gaining competitive advantages by the Ukrainian industrial enterprises in the world market of goods and services. It describes the essence of the kaizen costing as a process of continuous and gradual...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

The constant increase of the economic efficiency, as well as the requirements of the managerial teams within the market economy determine the need to improve the methods of cost calculation in order to grow their role in current decision making. The purpose is to increase the operability of the...

Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis. On the one hand market enlargement have increased the number and the segmentation of...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

Рассматриваются подходы к менеджменту затрат, выработанные в отечественной науке. Описываются основные методологические положения японского метода...

New product development is an important process for business’ sustainability. Making decisions that related to new product’s entering to marketing must depent on this product’s cost. Especially, at the design level new product’s standart cost is efficient for making decisions. Because of...

After more than 20 years, as the productive economic entities argue that they implement the standard or normalized cost method, we see that economic practice, as applicable electrical industry, still persist method commands. In fact, we see a truncated application of the standard or normalized...