Search Results - subject_exact:"Cost management"

Cost management in healthcare : a PRISMA-Based systematic review of international research

Barbosa, Sofia Nair; Silva, Amélia Cristina Ferreira da; … - 2026

The growing economic pressures on healthcare systems have heightened the need for effective and sustainable cost management strategies. This study presents a PRISMAbased systematic review of 210 peer-reviewed articles published between 1974 and 2024, retrieved from the Scopus andWeb of Science...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615405

Analysis of the experience of the EU countries in the field of auditing the effectiveness of public funds aimed at infrastructural development

Auyezova, Bakhyt; Makysh, Serik; Tasmaganbetov, Abay - 2025

National audit systems play an important role in ensuring transparency and accountability in the use of public funds. European Union countries apply different approaches to the organisation and conduct of audits of public resources, which requires an analysis of their experience to identify best...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654660

Value creation in project human resources by integrating training and allocation decisions

Arabzadeh, Ehsan; Ahmadi-Javid, Amir - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423810

Productivity optimization through the implementation of schedule and cost management based on the PMBOK Guide - case study shipyard - chimbote 2024

Pulido-Ramirez, Christian; Iparraguirre-Villanueva, Orlando - 2026

In an industry as competitive as ship repair, it is essential to outperform other shipyards. For a shipyard to be competitive and profitable, its management must continuously monitor and improve productivity, meet deadlines, and reduce costs. However, traditional project planning methods can...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639612

Innovative management accounting methods : knowledge and use in the best companies

Marques, Lanna Mara Araújo; Machado, Maria João … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064488

The uniqueness of IT cost risk : a cross-group comparison of 23 project types

Flyvbjerg, Bent; Budzier, Alexander; Aaen, Jon; Keil, Mark - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063420

Maritime digitalization and PSC compliance : evidence from Greece

Tsoulakos, Nikolaos; Pantouvakis, Angelos - 2026

This study investigates the relationship between digitalization, particularly through telemetry, and its impact on Port State Control (PSC) deficiencies, detentions, and associated expenditures. The research emphasizes the importance of the application of digital tools in enhancing maritime...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070455

Integrating ESG factors into cost forecasting for sustainable project management : empirical evidence from Kazakhstan

Kussaiyn, Meruyert; Potluri, Rajasekhara Mouly - 2026

This paper examines how the Environmental, Social, and Governance (ESG) concept can be incorporated into project cost-forecasting models and how this incorporation affects predictive accuracy and risk management in the new market, specifically Kazakhstan. It examines the moderating effect of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072388

The costs and benefits of mediocrity : endogenous auction design in procurement

Stähler, Frank; Tulli, Andrea - 2026

We study bidding in a broad class of price-based procurement mechanisms in which the lowest bid does not always win. These mechanisms are used when cost overruns and non-compliance affect contract execution. We first characterize equilibrium bidding behavior in a general setting with endogenous...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086469

Transaction costs in healthcare : empirical evidence from Portuguese hospitals

Victor, Jiménez; Paulo, Afonso - 2023

Transaction Cost Economics has been used in the healthcare context to discuss the make-or-buy dichotomy, focusing on minimizing production or governance costs, respectively. Nevertheless, it is important to recognize that there are other relevant costs, which influence these decisions in health...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014504756

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; … - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014507395

Three-level sustainable supply chain model with cap-and-trade policy and green technology

Middya, Animesh; Pervin, Magfura; Sakalauskas, Leonidas; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593391

Cost management in the hospitality industry in the context of the economic crisis : necessity or strategy

Dobrotă, Gina Gilet; Gabroveanu, Emilia - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015116722

Do female CEOs manage costs differently? : evidence from asymmetric cost behavior

Teng, Haimeng; Wu, Qiang - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597302

Blockchain technology as a means of facilitating exports

Rodrigues dos Santos, Daiane - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677291

The impact of CEO political ideology on labor cost reductions and payout decisions during the COVID-19 pandemic

Bayat, Ali; Goergen, Marc; Koutroumpis, Panagiotis; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440633

Comparing cost reduction strategies between family and non-family firms in the time of COVID-19

Wibowo, Hadi; Priyarsono, Dominicus S.; Siti Jahroh; Suhendi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677894

Strategic alignment between supply chain partners and cost stickiness of suppliers

Chiang, Chia-Hsin; Choy, Helen; Yang, Yan-Jie; Yeh, Shu-Ling - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015194617

Contemporary logistics in China : cost, connectivity and competitiveness

2026

Chapter 1. Development Status of China’s Logistics Market -- Chapter 2. Logistics Facilities, Equipment, and Technology -- Chapter 3. Development Status of the Regional Logistics Market in China -- Chapter 4. The Development of Transportation and Logistics in China -- Chapter 5. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083891

AI-capable relationship marketing : shaping the future of customer relationships

Roy, Sanjit; Tehrani, Ali N.; Pandit, Ameet; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422414

Cost and Project Management of Modern Methods of Construction

Gomathinayagam, Gopalakrishnan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676899

Trim the fat, gain the edge : lean supply chain activities for cost reduction and competitive advantage

Khawka, Zeyad Mustafa Hamed; Azmawani Abd Rahman; … - 2025

This research investigates the interrelationships between lean supply chain activities (LSCA), supply chain cost reduction (SCCR), and competitive advantage (CA) among Iraqi food and beverage SMEs. This study assessed the moderating effect of information technology (IT) on the relationship...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015468133

Customers' managerial expectations and suppliers' asymmetric cost management

Liang, Peng; Cavusoglu, Hasan; Hu, Nan - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014328524

Game theory framework for mitigating the cost pendulum in public construction projects

Giat, Yahel; Mitelman, Amichai - 2025

The coexistence of the winner's curse and cost overruns in the construction industry implies a cost pendulum in which the winning bid is undervalued, whereas the final payment to the contractor is overvalued. We posit that this results from a strategic interaction between three stakeholders: the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015408274

Asymmetric cost behavior and financial distress

Ahemed, Agha Mureed; Iqbal, Umer; Atif, Mian Muhammad - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015459948

Opportunity for whom : economic policy uncertainty, managerial ability and firm value

Jiang, Mobing; Xu, Xiaohui; Yang, Jun - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014364716

Cost pass-through in the U.S. aviation industry

Dong, Chang; Atallah, Gamal; Galdo, Jose - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442399

A comparative analysis of life cycle costs and emissions in Mae Sariang's microgrid energy scenarios

Bancha Yathip; Parnuwat Usapein; Chakphed Madtharad; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427051

Cost modeling for pickup and delivery outsourcing in CEP operations : a multidimensional approach

Muharemović, Ermin; Kosovac, Amel; Begović, Muhamed; … - 2025

Background: The growth of parcel volumes in urban areas, largely driven by e-commerce, has increased the complexity of pickup and delivery operations. To meet demands for cost efficiency, flexibility, and sustainability, CEP (Courier, Express, and Parcel) operators increasingly outsource...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015506407

Effects of effective ERP system utilization on enterprise economic sustainability through product life cycle cost control

Jaradat, Zaid; Al-Hawamleh, Ahmad; Marwan Altarawneh; … - 2025

Purpose - The purpose of this study is to investigate the effects of effective enterprise resource planning (ERP) system utilization on enterprise economic sustainability through product life cycle cost control. Design/methodology/approach - Data were collected from key stakeholders in Jordanian...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592391

Formation of production cost by the methods of "Target costing" and "Kaizen costing" and their impact on the enterprise efficiency

Pererva, Petro; Chernyshenko, Olena; Ponomarov, Vladyslav; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554213

Lean accounting tools and competitive advantage in Jordanian industrial companies

Al Shanti, Ayman Mohammad; Al-Refae, Khalil Mahmoud Ali; … - 2025

This study explores the impact of lean accounting tools-specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)-on the competitive advantage (CA) of industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607649

Volkswirtschaftliche Aspekte des Online-Medikamentenhandels : Bericht

Köppl-Turyna, Monika; Schwarzbauer, Wolfgang; … - 2025

In einer aktuellen Studie im Auftrag von Redcare Pharmacy/Shop Apotheke hat EcoAustria den volkswirtschaftlichen Einfluss des Online-Medikamentenhandels in Österreich untersucht. Die Ergebnisse zeigen, dass digitale Vertriebswege nicht nur die Medikamentenversorgung erleichtern, sondern auch...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414220

Cost optimisation of supply chains in the food industry : cost function modelling

Popa, Ion; Stănescu, Sorina-Geanina; Duică, Anișoara; … - 2025

The food industry faces complex challenges in managing supply chains, significantly affecting operational performance and costs. This paper explores the critical factors influencing the efficiency of food supply chains, such as product perishability, seasonality, climate change, and high...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415106

Integration of energy independence into marketing strategies of small and medium-sized enterprises : state support and profitability analysis

Adamovska, Viktoriia; Mishchuk, Ievgeniia; Porosla, Polina - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664875

Cost estimation in major public projects' front-end phase : an empirical study on how to improve current practices

Berg, Helene; Strand Alfredsen Larsen, Anne; Klakegg, … - 2025

Cost estimates in the front-end phase of public projects are critical in ensuring the selection of good projects that provide value for society. In this study, we use theoretical perspectives of front-end and cost estimation under uncertainty to address the gap in project management research on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670694

Infrastructure project cost overrun and schedule delay in Ghana : is it an issue of resource misallocation or financial constraints?

Precious, Doe - 2025

This study investigates the cost overrun and schedule delay of four major infrastructure projects in the Greater Accra Region of Ghana. The study collected data from 201 project staff and managers. The study adopted canonical correlation analysis using SPSS v. 25. The findings revealed a complex...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061982

Patient-level cost analysis of subfertility pathways in the Dutch healthcare system

Leusder, Maura; Elten, Hilco J. van; Ahaus, Kees; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073609

Persistent inconsistencies in patient cost variability within the French DRG classification system over the 2012-2019 period

Milcent, Carine - 2025

This paper evaluates the effectiveness of the 2009 French Diagnosis-Related Group (DRG) classification reform, which introduced four severity levels within each DRG, ranging from low to very high, with corresponding increases in fixed-price reimbursements. Notably, the reform incorporates the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070699

Cost management strategy under conditions of inflation and currency risks at Kyrgyz enterprises

Toichiev, Tilek - 2025

The aim of the study was to identify effective methods of cost management under conditions of inflation and currency risks in order to increase the sustainability and competitiveness of Kyrgyz enterprises. The study used theoretical analysis and case analysis methods to assess the effectiveness...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062033

Influence of sticky costs in levels of asymmetry costs : an analysis of the cost behaviour of listed companies in Colombia

Ahumada-Lerma, Rafael Santiago - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547330

The challenges of cost control during the COVID-19 pandemic on the example of the company pro kolekt d.o.o

Sopta Ćorić, Martina; Rotter, Dino; Rajkovic, Irijana - 2022

The aim of the thesis Challenges of cost management during the COVID-19 pandemic on the example of the company Pro kolekt d.o.o. is to present an analysis of the report, focusing on cost management in the observed time period in 2019 and 2020. The analysis is focused on the current crisis caused...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013326418

Cost reduction collaboration between firm and social planner : an economic analysis

Arora, Stuti; Jain, Tarun; Kiran, K. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015142203

Improving organisational capabilities: a cost maturity model for enhanced intra- and inter-organisational performance

Magnacca, Fabio; Giannetti, Riccardo; Cinquini, Lino - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015346955

A machine learning study to improve the reliability of project cost estimates

Narbaev, Timur; Hazir, Öncü; Khamitova, Balzhan; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547331

Cost Engineering und Value Management

2025 - 1. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152996

Optimal timing of major projects when time-to-build and investment cost are uncertain

Croutzet, Alexandre; Abdallah, Skander Ben; Ortmann, Janosch - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015066763

Retailer information sharing under manufacturer encroachment and production cost reduction

Li, Zhibao; Wang, Beifen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015163803

Can UK green hydrogen contract for difference (CfD) match the cost-saving success of renewable electricity?

Poudineh, Rahmatallah - 2024

Contract for difference (CfD) entered the hydrogen sector as a natural extension of their successful application in the electricity sector. In the UK, low carbon hydrogen CfDs are primarily focused on two key objectives: reducing the costs of hydrogen production and scaling up production...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015078600

Impact of time-based delay on public-private partnership (PPP) construction project delivery : construction stakeholders' perspective

Osei-Asibey, Dickson; Ayarkwa, Joshua; Baah, Benjamin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015203849