Within today’s competitive and cost-driven business environment, Medical Scheme Administrators are under tremendous pressure to ensure their operations are at the pinnacle of financial performance, through stable but profitable business structures, whilst achieving maximum return for...

Das Ziel dieser Dissertation ist, die Theorie organisationaler Veränderung und die Management-Theorie basierend auf der "Strong Pross View (SPV)" sowie die Entrepreneurship-Theorie basierend auf der Design-Theorie weiter zu entwickeln. Traditionell wird organisationale Veränderung als...

Cost plays a prominent decision making role in the life of an individual and organisation because it is a central focus of daily financial activities. In any financial engagement, usually for a reward, the costs that are incidental to the engagement could be broadly analysed into material,...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...