Search Results - subject_exact:"Target costing"

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

Fallstudie zur Anwendung entscheidungsorientierter Prinzipien im Target Costing, Teil 2, Lösungen

Röser, Marcel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615754

Fallstudie zur Anwendung entscheidungsorientierter Prinzipien im Target Costing, Teil 1, Problemstellung

Röser, Marcel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592380

Intensivkurs Kostenrechnung : Anschaulicher Einstieg für Studium und Praxis

Rudorfer, Marco - 2026 - 3., korrigierte und erweiterte Auflage

Betriebliches Rechnungswesen -- Kostentheoretische Grundlagen -- Kosten- und Leistungsrechnung -- Deckungsbeitragsrechnung (Direct Costing) -- Plankostenrechnung -- Von der Kostenrechnung zum strategischen Kostenmanagement -- Der Betrieb als Unternehmung: das Profit-Center -- Bilanzielle...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591841

The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies

Alkababji, Majdi Wael - 2023

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014438906

Unlocking the green treasure trove : improving resource efficiency through circular economy cost management

Szczerbak, Monika - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465669

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014507395

Opportunities for the application of a model of cost management and reduction of risks in financial and economic activity based on the OLAP technology : the Case of the agro-industrial sector of Russia

Khoruzhy, Liudmila I.; Katkov, Yuriy N.; Katkova, … - 2022

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014232548

A model of product life cycle cost management based on the example of the spartan multimedia shooting training system

Swiderski, Waldemar; Rolek, Wieslawa - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013199828

Accounting for preference dependency in target costing – a note

Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501550

A model of product life cycle cost management based on the example of the spartan multimedia shooting training system

Swiderski, Waldemar; Rolek, Wieslawa - 2021

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012548326

Accounting for preference dependency in target costing : a note

Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012620010

Marktorientierte Produktentwicklung mittels House of Quality, Conjoint Analyse und Target Costing : eine Fallstudie am Beispiel digitaler Spiegelreflexkameras

Richter, Magnus; Schlink, Haiko; Souren, Rainer - 2016

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011664016

Quality and costs in health care : using target costing in support of bundled payment programs

Sedevich-Fons, Leonardo - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014326390

Kostenrechnung : klassische und neue Methoden in der Unternehmenspraxis

Horsch, Jürgen - 2023 - 5. Auflage

Kompakt und fundiert führt Jürgen Horsch in die zentralen Inhalte der Kosten- und Erlösrechnung ein. Zugunsten einer verständlichen Vermittlung werden theoretische Ausführungen auf das notwendige Maß beschränkt. Anhand einer integrierten empirischen Untersuchung zeigt der Autor, welche...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014253061

A study on impact of target costing on profitability of selected automobile companies in India

Harish V.B.; Sadyojathappa S. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014372837

Kosten- und Leistungsrechnung : ein Überblick mit Fragen, Beispielen, Übungen und Lösungen

Reichhardt, Michael - 2023 - 2., überarbeitete und aktualisierte Auflage

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014415154

Kostenrechnung : Grundlagen der Vollkosten-, Deckungsbeitrags- und Plankostenrechnung sowie des Kostenmanagements

Schmidt, Andreas - 2022 - 9., aktualisierte Auflage

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012504228

Volatility-oriented target costing : an idealised volatility management process

Schwetschke, Stephan - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011893435

The relationship between non-financial innovative management accounting tools and risk and return of Iranian Stock Market listed companies

Sohrabi, Mohammadreza - 2017

Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012063194

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The relationship between non-financial innovative management accounting tools and risk and return of Iranian Stock Market listed companies

Sohrabi, Mohammadreza - 2017

Article

Target costing using fuzzy logic

Aslan, Tunay; Baral, Gökhan; Mucedidi, Cüneyt - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011857571

Prozessintegration des Target Costings in der Fertigungsindustrie am Beispiel Sondermaschinenbau

Meier, Gunter - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015203875

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Prozessintegration des Target Costings in der Fertigungsindustrie am Beispiel Sondermaschinenbau

Meier, Gunter - 2011

Book / Working Paper

Extending target costing to include targets for R&D costs and production investments for a modular product portfolio : a case study

Stadtherr, Frank; Wouters, Marc - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012415038

Weiterentwicklung des Target Costing unter besonderer Berücksichtigung der Automobilindustrie

Schildmacher, Robert J. - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012416005

Reducing costs in manufacturing firms by using target costing technique

Al-Hattami, Hamood Mohd.; Kabra, Jawahar D.; Lokhande, … - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012506361

Integration der Kostenplanung ökologischer Produktfunktionen in das Target Costing dargestellt am Beispiel der Spielwarenindustrie

Berlin, Sebastian - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010488035

Target Costing - Konzeption, Umsetzung und Praxiseinsatz : Ergebnisbericht einer empirischen Studie

Becker, Wolfgang; Ulrich, Patrick; Güler, Hasan Andaç - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010504705

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Target Costing - Konzeption, Umsetzung und Praxiseinsatz : Ergebnisbericht einer empirischen Studie

Becker, Wolfgang; Ulrich, Patrick; Güler, Hasan Andaç - 2015

Book / Working Paper

Multi-objective optimization approach for cost management during product design at the conceptual phase

Prasad, K. G. Durga; Subbaiah, K. Venkata; Rao, K. Narayana - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011640801

Analysis of All Inclusive System Applied by the Accommodation Businesses in Turkey in the Context of Target Costing

Acar, Durmus; Senol, Hasan - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010796203

Multi-objective optimization approach for cost management during product design at the conceptual phase

Prasad, K. G. Durga; Subbaiah, K. Venkata; Rao, K. Narayana - 2014

The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011556434

Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)

BRICIU, Sorin; CĂPUŞNEANU, Sorinel; TOPOR, Dan; … - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011004954

The diffusion of management accounting innovations in dependent (subsidiary) organizations and MNCs

Yazdifar, Hassan; Askarany, Davood; Wickramasinghe, Danture - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012108733

Kaizen Costing: Experience and Prospects of Implementation at Industrial Enterprises of Ukraine

Kachalay Valeriy V. - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010855431

КАЙДЗЕН-КОСТИНГ: ОПЫТ И ПЕРСПЕКТИВЫ ВНЕДРЕНИЯ НА ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЯХ УКРАИНЫ

ВЛАДИМИРОВИЧ, КАЧАЛАЙ ВАЛЕРИЙ - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011217240

Theoretische Fundierung und methodische Erweiterung des Target Costing

Himmelreich, Constanze - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013438241

Lebenszyklusorientierte Analyse und Steuerung des Werkstofferfolges : Wirtschaftlichkeitsbetrachtungen aus Sicht von Werkstoff- und Produktherstellern

Weber, Thomas - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009756357

Target costing and innovation-exploratory configurations : a comparison of fsQCA, multivariate regression, and variable cluster analysis

Gonçalves, Tiago; Gaio, Cristina; Silva, Mariana - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011881845

Research on target costing : past, present and future

Ahn, Heinz; Clermont, Marcel; Schwetschke, Stephan - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011888564

Optimisation approach to target costing under uncertainty with application to ICT-service

Becker, Denis M.; Gaivoronski, Alexei A. - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011872292

Control and coordination of design-driven innovation processes : case evidence from the automotive industry

Berhausen, Nico Peter; Thrane, Sof - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011976985

Collaborative prototyping of alternative designs under a target costing scheme

Shalpegin, Timofey; Sommer, Svenja C.; Wan, Zhixi - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011970026

The innovation mechanism in target costing

Shimizu, Nobumasa - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011846877

Strategic Management Accounting Development during Last 30 Years

Šoljaková, Libuše - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010512904

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Strategic management accounting development during last 30 years

Šoljaková, Libuše - 2012

Article

Strategic Management Accounting Development during Last 30 Years

Šoljaková, Libuše - 2012

Article

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

Maria, Moisello Anna - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010607177

IMPROVEMENT COST CALCULATION – A NECESSITY IN THE ELECTRICAL INDUSTRY

Iacob, Constanta; Popescu, Luminita - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010627922

Changes in product development approaches and target costing

Yamaguchi, Naoya - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011557798

Implementing value engineering based on a multidimensional quality-oriented control calculus within a target costing and target pricing approach

Bock, Stefan; Pütz, Markus - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011641026

Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities

CĂPUŞNEANU, Sorinel; BRICIU, Sorin - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009317903

Target Costing for New Product Development Process

Kaygusuz, Sait Y. - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010840118