Search Results - subject_exact:"Kostenmanagement"

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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639612

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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408274

Asymmetric cost behavior and financial distress

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459948

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

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670694

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

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066763

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078600

Assessing the asymmetric cost behavior in China

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531495

Green hydrogen : enabling measures roadmap for adoption in India

2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465577

Impact of ABC method integration and target cost method on the reality of product profitability assessment

Galic, Katarina Potnik; Stavlic, Katarina; Funaric, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465871

Gender differences in the attitudes toward cutting people vs pay

Yoon, Yeongjoon; Sengupta, Sukanya - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015098401

Cost management and working capital management : ebony and ivory in perfect harmony?

Berg, Terje; Gustafsson, Emil; Wahlstrøm, Ranik Raaen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114608

Keine Profite mit der Miete! : Strategien für eine bestandssichernde, nachhaltige und soziale Bewirtschaftung großer Wohnungsbestände

Holm, Andrej; Gerhardt, Sebastian; Scheller, David; … - 2024 - Redaktionsschluss: Mai 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330795

Energy cost reduction in the administrative building by the implementation of technical innovations in Slovakia

Teplická, Katarína; Khouri, Samer; Mehana, Ibrahim; … - 2024

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

The economic costs of orthopaedic services : a health system cost analysis of tertiary hospitals in a low-income country

Twea, Pakwanja; Watkins, David A.; 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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358271

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405412

Choice of cost reduction mode in a contract manufacturing supply chain with substitutable products

Yu, Yunlong; Xiao, Tiaojun; Chai, Caichun - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407933

Influence of COVID-19 on asymmetric cost behavior and intellectual capital efficiency : a comparison of Australian and Chinese listed firms

Yang, Yiru; Chen, Deyu - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014560721

Experience curves for electrolysis technologies

Bello, Saheed; Reiner, David M. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641653

Optimizing emergency medical services : cost reduction and service efficiency

Puchit Phasuktham; Arunrat Sawettham; Kanatkit Thongpool; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644522

A novel cost of quality simulation to better select bidders in public private partnerships projects

Jagtap, Milind; Mahajan, Darshan - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415566

Project delivery performance : Insights from English roads major schemes

Chapman, Paul - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415575

Wie viel kostet HR? : eine Untersuchung der HR-Kostenstruktur

Jochmann, Walter; Helfritz, Kai; Barth, Andrea Simone - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049687

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 - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015183364

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402809

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593391

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

Teng, Haimeng; Wu, Qiang - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597302

Development of an integrated strategic cost management model

Potnik Galic, Katarina; Stavlic, Katarina; Dokic, Kristian - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013479577

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, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250485

Pscychology Cost Strategy

Juliano M, Marshall - 2023

Cost is one of important things from a product. With cost strategy we can make our product to be a best product from every product or even can make our product is the worst. Now we know that cost strategy are very important thing that’s why in this article we will talk about psychology cost...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255838

How Activity Based Costing Method Works in Determining The Cost of Production

Teresia, Angela - 2023

In this day, you need a company to compete with the other company to acquire a good competition between the companies. For example, the manufacturing company such as the one explained in this paper are required to be able to produce a high qualities product with a good price that can compete in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255873

Accounting Costing : Cost Volume Profit Analysis in Company Sales

Sentosa, Samantha - 2023

The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256903

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356372