Search Results - subject_exact:"Cost reduction"

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

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

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

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

Poudineh, Rahmatallah - 2024

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Strategic procurement in the 21ˢᵗ century business and its impact on corporate performance of firms in the Nigerian manufacturing sector

Yusuf, Ismaila; Saka, Kadir Anifowose; Yisa, Yusuf … - 2024

Procurement plays a crucial role in every business organisation, yet many local enterprises in Nigeria face significant challenges in implementing efficient procurement strategies. The purpose of this study was to examine the effects of strategic procurement on the performance of Lafarge Cement...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402809

R&D strategies of polluting firms facing an emissions tax : cost reduction versus pollution abatement

Haruna, Shoji; Goel, Rajeev K.; Yoshioka, Kenta - 2026

Firms' efforts to reduce pollution emissions in their production processes are induced by market forces as well as governmental regulatory instruments. The market forces, which might induce firms to increase production to maximize profits, work at cross-purposes. One of the common solutions is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609864

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

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

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

Empirical investigation into impact of IT adoption on supply chain agility in fast food sector in Pakistan

Qureshi, Farwa; Ellahi, Abida; Javed, Yasir; Rehman, … - 2023

Information technology and supply chain agility are in vogue. The present study aims to investigate the impact of information technology (IT) on supply chain agility and its outcomes such as cost reduction and operational performance in fast food companies' chains. A total of 240 employees from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014466436

Save it for a rainy day! lean strategies for cost saving : the role of lean maturity

Norhana Mohd Aripin; Nawanir, Gusman; Suhaidah Hussain - 2023

Purpose: This study investigates the effect of lean implementation on production cost reduction and the moderating role of lean manufacturing maturity.Design/methodology/approach: This study employed a cross-sectional survey, of which the samples were drawn using a cluster sampling procedure...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014512954

Digitalization in management accounting systems for urban SMEs in a developing country : a mediation model analysis

Ratmono, Dwi; Frendy; Zuhrohtun, Zuhrohtun - 2023

This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the effectiveness of management decision-making in urban small and medium enterprises (SMEs) in a developing economy. This study also investigates the mediating role of information...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014501145

Factors that influence the learning curve : evidence from cost behavior in clinical labs

Krishnan, Ranjani; Ramasubramanian, Hari - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014289019

Optimal bank credit financing and cost-reducing knowledge for a supplier under different channel structures

Xia, Jing; Xiao, Yujie; Yao, Ling; Xia, Chuanxin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460974

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

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

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

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

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

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

Optimal bank credit financing and cost-reducing knowledge for a supplier under different channel structures

Xia, Jing; Xiao, Yujie; Yao, Ling; Xia, Chuanxin - 2025

This study examines a supply chain consisting of a capital-constrained supplier and a retailer. The supplier sells wholesale products to consumers through the retailer and may also sell directly to consumers via an online channel. Given that the supplier's initial working capital may be...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433190

Asymmetric cost behavior and financial distress

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

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

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

Cross-border multi-level warehouse network optimization : modeling and application based on mixed-integer linear programming

Gu, Yun - 2025

With the rapid development of global trade and cross-border e-commerce, optimizing cross-border multi-level warehouse networks has become a critical challenge to enhance supply chain efficiency and reduce operational costs. Traditional logistics planning methods struggle to address complex...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606725

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

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

Adoption and impact of quick response manufacturing across industry sector

Nelfiyanti, N.; Yasir, Ahmad Shah Hizam Md; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675663

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

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

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

Shared service centre organisations and quantitative evidence on a reduction in administration costs : an umbrella review

Goth, Jürgen; Catala-Perez, Daniel; Hedderich, Barbara - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628052

Disclosing endogenous cost information

Jiang, Xu; Xiong, Yan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641326

Cost-competitive green hydrogen: how to lower the cost of electrolysers?

Patonia, Aliaksei; Poudineh, Rahmatallah - 2022

The higher cost of green hydrogen in comparison to its competitors is the most important barrier to its increased use. Although the cost of renewable electricity is considered to be the key obstacle, challenges associated with electrolysers are another major issue that have important...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012802078

Strategic procurement in the 21ˢᵗ century business and its impact on corporate performance of firms in the Nigerian manufacturing sector

Yusuf, Ismaila; Saka, Kadir Anifowose; Yisa, Yusuf … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015408482

Hydrogen for the "low hanging fruits" of South America: Decarbonising hard-to-abate sectors in Brazil, Argentina, Colombia, and Chile

Gomes, Ieda; Patonia, Aliaksei; Gogorza, Agustín; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014540000

Measuring process innovation outputs and understanding their implications for firms and workers: Evidence from Pakistan.

Wadho, Waqar; Chaudhry, Azam - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014542204

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

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

Assessing the asymmetric cost behavior in China

Shan, Yuxin; Richardson, Vernon J.; Cheng, Peng - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531495

Hydrogen for the "low hanging fruits" of South America : decarbonising hard-to-abate sectors in Brazil, Argentina, Colombia, and Chile

Gomes, Ieda; Patonia, Aliaksei; Gogorza, Agustín; … - 2024

Hydrogen produced with minimal or no carbon emissions is often expected to become an important tool for meeting climate objectives and decarbonising national economies that currently mostly rely on fossil fuels. Despite initial expectations, it seems unlikely that clean hydrogen will be used by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532612