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Increase of company performances and shareholders' satisfaction by using design for adaptability (DFA)
Briciu, Sorin; Căpuşneanu, Sorinel; Topor, Dan; … - In: Theoretical and applied economics : GAER review 21 (2014) 5, pp. 7-18
Persistent link: https://www.econbiz.de/10011557646
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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 - In: Dutch journal of finance and management 1 (2017) 2/40, pp. 1-7
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 running an organization. For a long time, managers had firstly used … many have claimed that performance measurement based on accounting systems are no more sufficient. Main goal of study is to …
Persistent link: https://www.econbiz.de/10012063194
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The diffusion of management accounting innovations in dependent (subsidiary) organizations and MNCs
Yazdifar, Hassan; Askarany, Davood; Wickramasinghe, Danture - In: The international journal of accounting : TIJA 54 (2019) 1, pp. 1950004-1-1950004-42
Persistent link: https://www.econbiz.de/10012108733
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Interne Unternehmensrechnung als Instrument des marktorientierten Zielkostenmanagements – ausgewählte Probleme und Lösungsansätze
Götze, Uwe; Linke, Constanze - In: Metrika 19 (2008) 1, pp. 107-132
The indispensable use of Management Accounting techniques in context with Target Costing faces some problems which are: the single period included, the treatment of overhead costs as well as the limited use of heuristic rules which should lead to optimal solutions. Whether the literature arises...
Persistent link: https://www.econbiz.de/10010995017
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Costing methods for decision making : modern management accounting practices
1997
Persistent link: https://www.econbiz.de/10004336246
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Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities
CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2011) (2011) 9(562), pp. 71-88
This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The...
Persistent link: https://www.econbiz.de/10009317903
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Lebenszyklusrechnung und lebenszyklusbezogenes Zielkostenmanagement : Stellung im internen Rechnungswesen, Rechnungsausgestaltung und modellgestützte Optimierung der intertemporale...
Schild, Ulrich - 2005 - Gabler Edition Wissenschaft
In der Literatur gibt es bisher noch keine einheitliche Antwort auf die Frage, wie Lebenszyklusrechnungen generell und besonders diejenigen Lebenszyklusrechnungen auszugestalten sind, die zur Ableitung von Zielkosten verwendet werden. Ulrich Schild untersucht, wie innerhalb des...
Persistent link: https://www.econbiz.de/10013517345
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Controlling Software Development Costs
Morgan, Malcolm J. - In: Industrial Management & Data Systems 94 (1994) 1, pp. 13-18
Identifies the magnitude and importance of the level of software development costs in a modern high‐technology manufacturing environment. Analyses the variety of cost control practices as evidenced in the English‐language journals. Develops a holistic feed‐forward control model using the...
Persistent link: https://www.econbiz.de/10014824583
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Target costing using fuzzy logic
Aslan, Tunay; Baral, Gökhan; Mucedidi, Cüneyt - In: Emerging Markets Journal : EMAJ 7 (2017) 1, pp. 41-46
Persistent link: https://www.econbiz.de/10011857571