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Year of publication
Subject
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Kostenmanagement 3,551 Cost management 3,100 Theorie 1,007 Theory 1,003 Kostenrechnung 593 Cost accounting 531 Deutschland 416 Germany 390 Kosten 304 Costs 292 Controlling 275 Rechnungswesen 264 Accounting 241 Strategisches Management 226 Lieferkette 214 Supply chain 213 Management control 211 Prozesskostenrechnung 204 Projektmanagement 192 Project management 183 Strategic management 178 Activity-based costing 174 Qualitätsmanagement 148 Quality management 144 USA 132 Produktionskosten 129 United States 129 Production costs 123 Lieferantenmanagement 110 Supplier relationship management 110 Manufacturing industries 109 Industrie 108 Management 103 Innovationsmanagement 97 Innovation management 96 Krankenhaus 94 Beschaffung 90 Produktentwicklung 89 Prozessmanagement 85 Hospital 81
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Online availability
All
Undetermined 551 Free 486 CC license 46
Type of publication
All
Article 1,792 Book / Working Paper 1,744 Journal 14 Other 1
Type of publication (narrower categories)
All
Article in journal 1,246 Aufsatz in Zeitschrift 1,246 Aufsatz im Buch 497 Book section 497 Hochschulschrift 315 Graue Literatur 251 Non-commercial literature 251 Thesis 246 Lehrbuch 186 Working Paper 167 Textbook 157 Arbeitspapier 156 Case study 84 Fallstudie 84 Collection of articles of several authors 72 Sammelwerk 72 Dissertation u.a. Prüfungsschriften 58 Bibliografie enthalten 51 Bibliography included 51 Aufsatzsammlung 36 Glossar enthalten 34 Glossary included 34 Konferenzschrift 29 Ratgeber 27 Guidebook 24 Conference paper 11 Conference proceedings 11 Konferenzbeitrag 11 Forschungsbericht 10 CD-ROM, DVD 8 Handbook 8 Handbuch 8 Systematic review 6 Übersichtsarbeit 6 Amtsdruckschrift 5 Article 5 Einführung 5 Fallstudiensammlung 5 Government document 5 Accompanied by computer file 4
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Language
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English 2,142 German 1,352 Undetermined 34 French 9 Russian 9 Polish 6 Croatian 2 Italian 2 Dutch 1 Portuguese 1 Spanish 1 Ukrainian 1
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Author
All
Becker, Wolfgang 25 Männel, Wolfgang 20 Fischer, Thomas M. 18 Blocher, Edward J. 14 Cooper, Robin 14 Friedl, Birgit 14 Götze, Uwe 14 Hilton, Ronald W. 14 Seuring, Stefan 13 Kajüter, Peter 12 Kremin-Buch, Beate 12 Möller, Klaus 12 Banker, Rajiv D. 11 Franz, Klaus-Peter 11 Garrison, Ray H. 11 Hansen, Don R. 11 Himme, Alexander 11 Noreen, Eric W. 11 Coenenberg, Adolf Gerhard 10 Cokins, Gary 10 Hoffjan, Andreas 10 Bragg, Steven M. 9 Brewer, Peter C. 9 Freidank, Carl-Christian 9 Glaser, Horst 9 Gleich, Ronald 9 Graumann, Mathias 9 Günther, Thomas 9 Isbruch, Felix 9 Mowen, Maryanne M. 9 Byzalov, Dmitri 8 Ehrlenspiel, Klaus 8 Flyvbjerg, Bent 8 Frodl, Andreas 8 Horngren, Charles T. 8 Joos-Sachse, Thomas 8 Kiewert, Alfons 8 Lindemann, Udo 8 Pavlatos, Odysseas 8 Schmeisser, Wilhelm 8
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Institution
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Springer Fachmedien Wiesbaden 13 Verlag Dr. Kovač 6 OECD 5 AACE International 4 Books on Demand GmbH <Norderstedt> 4 European Commission / Joint Research Centre 4 Verlag Franz Vahlen 4 epubli GmbH 4 American Association of Cost Engineers 3 De Gruyter Oldenbourg 3 Eric Cuvillier <Firma> 3 Europäische Kommission / DG ENV - Generaldirektion Umwelt 3 F.A.Z.-Institut für Management-, Markt- und Medieninformationen 3 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 3 Saarbrücker Arbeitstagung <16, 1995, Saarbrücken> 3 Trinomics B.V. 3 W. Kohlhammer GmbH 3 American Management Association / Office Management Division 2 Haufe-Lexware GmbH & Co. KG 2 Josef Eul Verlag GmbH 2 Kreditwirtschaftliches Kontaktforum <7, 2003, Lüneburg> 2 London School of Economics and Political Science 2 National Association of Accountants 2 National Bureau of Economic Research 2 Nomos Verlagsgesellschaft 2 Norddeutscher Bankentag <4, 2003, Lüneburg> 2 Rheinisch-Westfälische Technische Hochschule Aachen 2 Universität zu Köln 2 Walhalla & Praetoria Verlag Vogl & Klenner 2 ADMED Gmbh 1 AirPlus International <Neu-Isenburg> 1 Arbeitsgemeinschaft für Zeitgemäßes Bauen 1 Association of University Programs in Health Administration 1 Associação Brasileira de Custos 1 Bauhaus-Universitätsverlag Weimar 1 BearingPoint GmbH <Berlin> 1 Bundesvereinigung Lebenshilfe für Menschen mit Geistiger Behinderung / Ortsvereinigung <Marburg> 1 Christian-Albrechts-Universität zu Kiel 1 Conference on Price Research / Committee on Price Determination 1 Cranfield College of Aeronautics 1
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Published in...
All
SpringerLink / Bücher 50 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 41 International journal of production research 34 International journal of production economics 26 Europäische Hochschulschriften / 5 23 The journal of corporate accounting & finance 20 Lehrbuch 19 Gabler Edition Wissenschaft 15 Kostenmanagement : Wertsteigerung durch systematische Kostensteuerung 15 Springer-Lehrbuch 14 The Routledge companion to cost management 14 Berichte aus der Betriebswirtschaft 13 Controlling & management review : Zeitschrift für Controlling & Management 13 Controlling-Praxis 13 International journal of productivity and quality management : IJPQM 13 Journal of management accounting research : JMAR 13 Management science : journal of the Institute for Operations Research and the Management Sciences 12 Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 12 Nachhaltiges Kostenmanagement : Kostentreibern auf der Spur 12 Advances in management accounting : a research annual 11 Cost management in supply chains : with 26 tables 11 Bamberger betriebswirtschaftliche Beiträge 10 International journal of project organisation & management : IJPOM 10 Japanese cost management 10 Kostenmanagement : aktuelle Konzepte und Anwendungen 10 Management accounting research 10 Managerial and decision economics : MDE ; the international journal of research and progress in management economics 10 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 10 Zeitschrift für Planung & Unternehmenssteuerung 10 IEEE transactions on engineering management : EM 9 Issues in accounting education 9 Journal of air transport management 9 Journal of purchasing and supply management 9 Springer eBook Collection 9 International journal of logistics systems and management 8 International journal of project management : the journal of The International Project Management Association 8 Journal of financial management of property and construction 8 Managementwissen für Studium und Praxis 8 Neue betriebswirtschaftliche Forschung : Nbf 8 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 8
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Source
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ECONIS (ZBW) 3,247 USB Cologne (EcoSocSci) 264 EconStor 20 USB Cologne (business full texts) 11 OLC EcoSci 6 BASE 3
Showing 1 - 50 of 3,551
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Strategic alignment between supply chain partners and cost stickiness of suppliers
Chiang, Chia-Hsin; Choy, Helen; Yang, Yan-Jie; Yeh, Shu-Ling - In: Review of quantitative finance and accounting 64 (2025) 2, pp. 941-999
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Game theory framework for mitigating the cost pendulum in public construction projects
Giat, Yahel; Mitelman, Amichai - In: Games 16 (2025) 2, pp. 1-14
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...
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Volkswirtschaftliche Aspekte des Online-Medikamentenhandels : Bericht
Köppl-Turyna, Monika; Schwarzbauer, Wolfgang; … - EcoAustria - Institut für Wirtschaftsforschung - 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...
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Cost optimisation of supply chains in the food industry : cost function modelling
Popa, Ion; Stănescu, Sorina-Geanina; Duică, Anișoara; … - In: Amfiteatru economic : an economic and business research … 27 (2025) 69, pp. 293-312
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...
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Energy cost reduction in the administrative building by the implementation of technical innovations in Slovakia
Teplická, Katarína; Mehana, Ibrahim; Petrovská, Ivana - In: Economies : open access journal 12 (2024) 10, pp. 1-17
The presented article investigates the effects of technical innovations in administrative buildings on the financial side of the business, with a main focus on reducing energy costs and energy consumption. The administrative buildings in a business contribute significantly to the business’s...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197622
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Optimal timing of major projects when time-to-build and investment cost are uncertain
Croutzet, Alexandre; Abdallah, Skander Ben; Ortmann, Janosch - 2024
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A fuzzy multi-criteria decision-making for optimizing supply chain aggregate production planning based on cost reduction and risk mitigation
Sutthibutr, Noppasorn; Hiraishi, Kunihiko; Navee Chiadamrong - In: Journal of open innovation : technology, market, and … 10 (2024) 4, pp. 1-18
In an increasingly complex and uncertain business environment, decision makers require robust strategies for supply chain aggregate production planning that account for the interdependencies and coordination across multiple echelons of the supply chain network. Traditional approaches often...
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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...
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Green hydrogen : enabling measures roadmap for adoption in India
Weltwirtschaftsforum - 2024
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A machine learning study to improve the reliability of project cost estimates
Narbaev, Timur; Hazir, Öncü; Khamitova, Balzhan; … - In: International journal of production research 62 (2024) 12, pp. 4372-4388
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Assessing the asymmetric cost behavior in China
Shan, Yuxin; Richardson, Vernon J.; Cheng, Peng - In: Asian journal of accounting research 9 (2024) 2, pp. 127-138
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Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency : a comparison of Australian and Chinese listed firms
Yang, Yiru; Chen, Deyu - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 3, pp. 477-493
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Cost management and working capital management : ebony and ivory in perfect harmony?
Berg, Terje; Gustafsson, Emil; Wahlstrøm, Ranik Raaen - In: Journal of management control 35 (2024) 2, pp. 207-233
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Wie viel kostet HR? : eine Untersuchung der HR-Kostenstruktur
Jochmann, Walter; Helfritz, Kai; Barth, Andrea Simone - 2024
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Gender differences in the attitudes toward cutting people vs pay
Yoon, Yeongjoon; Sengupta, Sukanya - In: European journal of management studies : EJMS 29 (2024) 2, pp. 165-193
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Impact of ABC method integration and target cost method on the reality of product profitability assessment
Galic, Katarina Potnik; Stavlic, Katarina; Funaric, … - In: Montenegrin journal of economics 20 (2024) 1, pp. 17-26
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The economic costs of orthopaedic services : a health system cost analysis of tertiary hospitals in a low-income country
Twea, Pakwanja; Watkins, David; Norheim, Ole Frithjof; … - 2024
Background Traumatic injuries are rising globally, disproportionately affecting low- and middle-income countries, constituting 88% of the burden of surgically treatable conditions. While contributing to the highest burden, LMICs also have the least availability of resources to address this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358198
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A microcosting approach for planning and implementing community-based mental health prevention programs : what does it cost?
Roy, Sharmily; Brown, Henry Shelton; Blinn, Lisa Sanger; … - 2024
Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...
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Keine Profite mit der Miete! : Strategien für eine bestandssichernde, nachhaltige und soziale Bewirtschaftung großer Wohnungsbestände
Holm, Andrej; Gerhardt, Sebastian; Scheller, David; … - Rosa-Luxemburg-Stiftung - 2024 - Redaktionsschluss: Mai 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...
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Improving organisational capabilities : a cost maturity model for enhanced intra- and inter-organisational performance
Magnacca, Fabio; Giannetti, Riccardo; Cinquini, Lino - In: The international journal of productivity and … 73 (2024) 11, pp. 325-354
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Choice of cost reduction mode in a contract manufacturing supply chain with substitutable products
Yu, Yunlong; Xiao, Tiaojun; Chai, Caichun - In: IEEE transactions on engineering management : EM ; a … 71 (2024), pp. 4351-4364
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A novel cost of quality simulation to better select bidders in public private partnerships projects
Jagtap, Milind; Mahajan, Darshan - In: Project leadership and society 5 (2024), pp. 1-8
Bidder selection is a complex procurement decision that often surfaces in most project-based industries. The widely preferred institutional logic of low-cost bidder causes quality-related issues and poor revenue generation in the operations and maintenance phase. Therefore, the present research...
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Project delivery performance : Insights from English roads major schemes
Chapman, Paul - In: Project leadership and society 5 (2024), pp. 1-19
Generally negative prevailing views of infrastructure delivery performance is sclerotic and in need of an evidence-based reappraisal. This study evaluated the project delivery performance of National Highways, the government company responsible for delivering England's road investment strategy...
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Target Costing Estimations’ Accuracy and International Firms’ Competitive Strategies : An Absorption Costing View
El Nashar, Tamer Aly - 2023
This paper investigates the accuracy of target costing estimations in the international firms based on the absorption costing income statement, for the purpose of allowing external users in addition to internal users to make investing and financial decisions. I use three holt winters...
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A New Perspective on Asymmetric Cost Behavior
Einhorn, Eti; Shust, Efrat - 2023
The research on asymmetric cost behavior, despite its large body and fundamental importance, has evolved empirically and lacks a theoretical guidance. In light of this gap in the literature, we offer a novel theoretical framework for studying the phenomenon of cost asymmetry. Our study...
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Exploring the Cybersecurity Spillover Effect : How Customer Data Breaches Affect Supplier Cost Management Strategies
Hu, Nan; Liang, Peng; Xue, Fujing - 2023
Cybersecurity is a significant concern for businesses worldwide among management, stakeholders, and regulators. In this paper, we explore the spillover effect of customer firms’ data breaches on their upstream supplier firms’ cost management strategies, proxied by cost stickiness, a...
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International transportation mode selection through total logistics cost-based intelligent approach
Patil, Rushikesh A.; Patange, Abhishek D.; Pardeshi, … - In: Logistics 7 (2023) 3, pp. 1-26
Background: International transportation has grown substantially, causing total logistics costs (TLCs) to rise. Companies are increasingly striving for their reduction. The most crucial factor affecting TLCs is the transportation mode, and its appropriate selection has become vital for firms....
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Proactive Cost Management Model for Building Projects
Gandu, Yusuf Joe; Musa-Haddary, Yakubu Gimson; Zaki, … - 2023
Aim: Scholars are persistent in calling for proactive management of construction characteristics. Lack of a feasible model continues to daunt the cost objective in the sector. A framework was developed to guide this process of developing a feasible one. This research complements the...
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Predicting Research and Development Costs for Pharmaceutical Projects : (Cost Reduction and Competitive Advantage Perspective)
ElNashar, Tamer Aly; T. ElNashar, Noha - 2023
In this paper, we present how to investigate the postulation for cost reduction and competitive advantage in industries similar to the pharmaceutical companies by analysing the research and development cost in those companies, where we predict this cost to be low if such postulations are...
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Russia-Ukraine invasion : a study on the geopolitical and energetic scenarios and the effects on the Italian SMEs
Grazia, Maria; Rinaldi, Simone - In: Piccola impresa : rivista internazionale di studi e ricerche (2023), pp. 164-182
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Toward a deeper understanding of optimism bias and transport project cost overrun
Chen, Yizi; Ahiaga-Dagbui, Dominic D.; Thaheem, … - In: Project management journal 54 (2023) 5, pp. 561-578
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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 industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these...
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Advantages and suitability of activity-based costing : a study from engineering industry
Hudáková Stašová, Lenka - In: Central European business review : CEBR 12 (2023) 4, pp. 1-31
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Sticky behavior of R&D costs and its relevance to firm value : evidence from listed companies in Korea
Kym, Moon Hyun - In: Global business and finance review 28 (2023) 4, pp. 77-89
Purpose: The purpose of this study is to investigate the impact of sticky behavior in R&D costs on firm value. The study aims to gain insights into whether the stickiness of R&D costs is a rational choice based on managerial foresight or if it stems from managerial self-interest....
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Digitalization in management accounting systems for urban SMEs in a developing country : a mediation model analysis
Ratmono, Dwi; Frendy; Zuhrohtun, Zuhrohtun - In: Cogent economics & finance 11 (2023) 2, pp. 1-22
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...
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Cost behavior in e-commerce firms
Argilés Bosch, Josep M.; García Blandón, Josep; … - In: Electronic commerce research 23 (2023) 4, pp. 2101-2134
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Development of an integrated strategic cost management model
Potnik Galic, Katarina; Stavlic, Katarina; Dokic, Kristian - In: Montenegrin journal of economics 19 (2023) 1, pp. 83-93
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The role of public-private partnerships in selling, general, and administrative cost stickiness
Qing, Han - In: Cogent economics & finance 11 (2023) 1, pp. 1-22
Public-Private Partnerships (PPP) which promotes public welfare is greatly supported by the China government. The authority endorsements relax financial constraints and promote operation efficiency. Using a sample of 9,733 firm-years in the empirical study, it is found that companies...
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Predicting operating income via a generalized operating-leverage model
Lambert, Sherwood Lane; Krieger, Kevin; Mauck, Nathan - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-19
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes all aggregate revenues and expenses that...
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Transaction costs in healthcare : empirical evidence from Portuguese hospitals
Victor, Jiménez; Paulo, Afonso - In: Cogent business & management 10 (2023) 2, pp. 1-26
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...
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The method of determining the technical costs of manufacturing products
Matuszek, Józef; Kaczmar-Kolny, Ewa; Byrdy, Łukasz - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 101-114
One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation...
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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
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...
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Save it for a rainy day! lean strategies for cost saving : the role of lean maturity
Norhana Mohd Aripin; Nawanir, Gusman; Suhaidah Hussain - In: Journal of industrial engineering and management : JIEM 16 (2023) 1, pp. 115-130
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...
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Reducing risks in megaprojects : the potential of reference class forecasting
Baerenbold, Rebekka - In: Project leadership and society 4 (2023), pp. 1-8
Large infrastructure projects often suffer from cost and schedule overruns, mainly due to optimism bias and strategic misrepresentation. Reference class forecasting (RCF) offers a potential remedy. This study presents a comprehensive analysis of the RCF literature with the aim of providing...
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Transaction costs and costs of activity independence in B2B buyer-supplier relationships : analysis of Central and Eastern European companies
Dobroszek, Justyna; Mourão, Paulo Reis; Urbaniak, Maciej - In: Central European Management Journal 31 (2023) 1, pp. 102-114
Purpose This paper aims to identify purchasing-related costs through the prism of transaction costs and costs of purchasing management activity. Design/methodology/approach The authors conducted a survey among 150 medium and large manufacturing companies in the chemical, automotive and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014515760
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Exploratory analysis of cost variation in unlisted companies : focusing on cost stickiness and cost anti-stickiness
Shinkai, Takahide - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535706
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The factors that drives the cost management efficiency of oil and gas companies in emerging markets : the case of Eurasian Economic Union
Yespergenova, Lyazzat; Dosmanbetova, Aliya; Baisheva, … - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 1, pp. 328-334
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250485
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Cost Management Strategies in Small Business Development
Yohanis, Ayu Putri - 2023
Small businesses have a very important role in the Indonesian economy. This is because their potential is very large in moving the Indonesian economy, and at the same time can be a source of income for most people in improving their welfare. In addition, small businesses can also help in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262275
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Effects of the Size and Cost Reduction on a Discounted Payback Period and Levelized Cost of Energy of a Zero-Export Photovoltaic System with Green Hydrogen Storage, A Mexico University as a Case of Study
Barbosa, Romeli; Escobar, Beatriz; Sánchez, Victor M.; … - 2023
This manuscript presents the effects of the power sizing on the efficacy of economic savings in billing ( [[EQUATION]] ) and the effects of the cost reduction on the levelized cost of energy (LCOE) and a discounted payback period (DPP) based on net present value. In addition, an analytical...
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