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Erfolgsfaktoren des Kostenmanagements und von Markteintrittsentscheidungen
Alexander Himme - 2008
stärker mit dem Thema Kostenmanagement beschäftigt haben. Zumeist wurde Kostenmanagement reaktiv durchgeführt, d. h. auf … Erfolgspotenzial der Unternehmen reduzieren. Daher gehen die Unternehmen stärker dazu über, Kostenmanagement als permanentes …
Persistent link: https://www.econbiz.de/10009429003
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The Relationships among Work Support, Organizational Commitment, and Organizational Citizenship Behavior of Part-time Employees in the Restaurant Industry
Liu, Yu Shan; Qu, Hailin - 2011
Part-time employees’ work behaviors are the most pressing issue in the hospitality industry. The purpose of this study is to explore the structural relationship among perceived work support, organizational commitment, job satisfaction, and organizational citizenship behavior in regard to...
Persistent link: https://www.econbiz.de/10009467981
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Corporate Governance Provisions and Risk-Adjusted Performance in the U.S. Restaurant Industry
Madanoglu, Melih; Karadag, Ersem; Upneja, Arun - 2009
There is a growing awareness that corporate governance variables play an important role in firm performance. While the majority of researchers argue that firm performance is positively associated with corporate governance structure, some other scholars suggest that there is no link between...
Persistent link: https://www.econbiz.de/10009468116
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Das Beschaffungskostenmanagement als Teilbereich des Supply Chain Management
Knauder, Thomas - 2009
Ziel dieser Diplomarbeit ist es, Grundlagen über das „Supply ChainManagement“ zu vermitteln und das Beschaffungskostenmanagement als dessen Teilbereich näher zu beschreiben. Eine nachhaltige Kostensenkung kann dabei durch den „Sourcing-Diamanten“ erreicht werden, der somit den Hauptteil...
Persistent link: https://www.econbiz.de/10009434375
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Kostensenken durch Target Costing und Kaizen Costing
Forthofer, Thomas - 2006
.Dazu wird sich der erste Teil dieser Arbeit mit der Kostenrechnung befassen. Es werden nur die wichtigsten Teile erklärt, weil … eine genauere Erläuterung der Kostenrechnung den Rahmen dieser Arbeit sprengen würde.Im zweiten Kapitel wird das Target … verständlich gemacht werden.Anschließend wird das Kaizen Costing behandelt.Zum Abschluss dieser Arbeit wird die Kostenrechnung mit …
Persistent link: https://www.econbiz.de/10009434386
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Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models
Tse, Michael; Gong, Maleen - 2009
Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and...
Persistent link: https://www.econbiz.de/10009484027
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Cost Management and Information Technology Control Systems Design Efficiency in Nigeria: The Task-Technology-Fit Approach
Omorogbe, Comfort Ejayokhin - 2014
The teething problems associated with cost management as a crucial aspect of management control system has been surmounted in developing countries as a result of integrating IT control systems. This paper utilised the task-technology fit framework to provide evidences on the significance of cost...
Persistent link: https://www.econbiz.de/10011315639
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Cost Management and Information Technology Control Systems Design Efficiency in Nigeria: The Task-Technology-Fit Approach
Omorogbe, Comfort Ejayokhin - 2014
The teething problems associated with cost management as a crucial aspect of management control system has been surmounted in developing countries as a result of integrating IT control systems. This paper utilised the task-technology fit framework to provide evidences on the significance of cost...
Persistent link: https://www.econbiz.de/10011374981
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A Framework for Assessing Cost Management System Changes: The Case of Activity-Based Costing Implementation at General Motors, 1986-1993
Anderson, Shannon W. - 2002
direct observation and the primary method of analysis is with-in case comparison of data sources. The theory of ABC …
Persistent link: https://www.econbiz.de/10009432574