دانلود مقاله مدیریت جامع هزینه (TCM)
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دانلود مقاله مدیریت جامع هزینه (TCM)

عنوان فارسی مقاله: مدیریت جامع هزینه (TCM): مطالعه ای در مورد یک شرکت خودروسازی
عنوان انگلیسی مقاله: Target Cost Management (TCM): A Case Study of an Automotive Company
مجله/کنفرانس: Procedia - Social and Behavioral Sciences
رشته های تحصیلی مرتبط: حسابداری، مهندسی صنایع
گرایش های تحصیلی مرتبط: حسابداری مدیریت، برنامه ریزی و تحلیل سیستم ها
کلمات کلیدی فارسی: مدیریت جامع هزینه، روند اجرا، عوامل اصلی، مالزی، شرکت خودروسازی
کلمات کلیدی انگلیسی: Target Cost Management, implementation process, major factors, Malaysia, automotive company
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.sbspro.2015.01.398
دانشگاه: University of Malaya, Kuala Lumpur, 50603, Malaysia
صفحات مقاله انگلیسی: 8
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2015
ایمپکت فاکتور: 0 در سال 2015
شاخص H_index: 34 در سال 2019
شاخص SJR: 0.158 در سال 2015
شناسه ISSN: 1877-0428
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E11925
فهرست مطالب (انگلیسی)

Abstract

References

بخشی از مقاله (انگلیسی)

Abstract

Target Cost Management is well known as the Japanese companies’ competitive tool. Some studies claim that it is very hard to implement it outside Japan. The purpose of this paper is to explore how the TCM is being practiced and what the major factors are that influence TCM in non-Japanese environment. By using a case study approach, this paper compares TCM practices at a Malaysian automotive manufacturer with the previous case studies of Japanese automotive manufacturers. The results found that although the fundamental concept is similar, there are differences in details processes due to the adaptation with the contextual constraints.

Introduction

Under the current global competitive market, companies must offer the right products with the right prices, and must manage their cost and profit to remain profitable. Studies show that many established Japanese companies use Target Cost Management (TCM), one form of Strategic Management Accounting (SMA), as their competitive tool since 1970s (Kato, Boer & Chow, 1995). The TCM implementation helps the Japanese companies to manage their strategies and operate speedily at a profitable margin. This is because TCM ensures products are sufficiently profitable when launched by managing the cost during the design stage while ensuring the products meet the quality and reliability standards, and other customers’ needs (Kato, 1993). Furthermore, the market-driven concept in TCM (Ansari, Bell & Okano, 2007) helps companies to set the right price and right cost, reduces the risk of not making sufficient profit, and makes better and faster product development (Tani et al., 1994).