Search Results - subject:"Target Costing"

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

Alkababji, Majdi Wael - In: Journal of business and socio-economic development 3 (2023) 4, pp. 372-387

Purpose - This study aims to examine the impact of implementing target costing and continuous improvement techniques in …/methodology/approach - A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by … that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA …

Persistent link: https://www.econbiz.de/10014438906

The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage

Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 187-208

the most important conclusion was the identification of the absence of features to apply the target costing and time …

Persistent link: https://www.econbiz.de/10014507395

Unlocking the green treasure trove : improving resource efficiency through circular economy cost management

Szczerbak, Monika - In: Journal of Eastern Europe research in business & … 2023 (2023), pp. 1-8

Persistent link: https://www.econbiz.de/10014465669

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

Khoruzhy, Liudmila I.; Katkov, Yuriy N.; Katkova, … - In: Risks : open access journal 11 (2023) 1, pp. 1-19

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...

Persistent link: https://www.econbiz.de/10014232548

Accounting for preference dependency in target costing – a note

Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - In: Review of Quantitative Finance and Accounting 57 (2021) 3, pp. 845-858

Target costing is a well-established strategic cost management tool in theory and practice. The original target costing … exceed the costs of the minimum variant. This modification justifies the preference independence assumption in target costing …

Persistent link: https://www.econbiz.de/10014501550

A model of product life cycle cost management based on the example of the spartan multimedia shooting training system

Swiderski, Waldemar; Rolek, Wieslawa - In: Economies 9 (2021) 2, pp. 1-9

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...

Persistent link: https://www.econbiz.de/10013199828

Accounting for preference dependency in target costing : a note

Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - In: Review of quantitative finance and accounting 57 (2021) 3, pp. 845-858

Persistent link: https://www.econbiz.de/10012620010

A model of product life cycle cost management based on the example of the spartan multimedia shooting training system

Swiderski, Waldemar; Rolek, Wieslawa - In: Economies : open access journal 9 (2021) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10012548326

Marktorientierte Produktentwicklung mittels House of Quality, Conjoint Analyse und Target Costing : eine Fallstudie am Beispiel digitaler Spiegelreflexkameras

Richter, Magnus; Schlink, Haiko; Souren, Rainer - 2016

Instrumente House of Quality, Conjoint Analyse und Target Costing; sie werden kombinativ genutzt, um sowohl Over-Engineering als …

Persistent link: https://www.econbiz.de/10011664016

The relationship between non-financial innovative management accounting tools and risk and return of Iranian Stock Market listed companies

Sohrabi, Mohammadreza - In: Dutch Journal of Finance and Management 1 (2017) 2, pp. 1-7

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...

Persistent link: https://www.econbiz.de/10015180692