Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in...

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...

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...

This paper examines how the costs of adopting new technology are different from those of expanding capital stock by utilizing the data on 20 U.S. manufacturing industries from 1983 to 1998. Using the Generalized Method of Moment (GMM), I estimate a dynamic factor demand model in which the...