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...