عناصر مشابهة
المداخل المختلفة لإدارة التكلفة في بيئة الأعمال المعاصرة: تأصيل - تطبيق
| العنوان بلغة أخرى: | Various Approaches of Cost Management within Today’s Business Environment Theory - Practise |
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| المصدر: | مجلة البحوث المالية والتجارية |
| الناشر: |
جامعة بورسعيد - كلية التجارة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2015 |
| الصفحات: | 3 - 31 |
| ISSN: | 2090-5327 |
| رقم MD: | 820750 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | Arabic |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | During the late 1980s criticisms of traditional management tools practices were widely publicized and new approaches were advocated which are more in tune with today's competitive and business environment. In particular, cost management's approaches, have been recertified as away forward. This paper examines, arranges, abstracts the various approaches that fall within the area of cost management, it begins with distinguishing between the features of traditional management accounting control system and cost management. The paper explains life-cycle costing and describes cost commitment and cost incurrence during the three stages of a product's life cycle; describes the target costing approach to cost management; describes tear-down analysis, value engineering and functional analysis; distinguishes between target costing and kaizen costing; describes activity-based cost management; explains the purpose of a cost of quality report; describes how value chain analysis can be used to increase customer satisfaction and manage costs more effectively; explains the role of benchmarking within the cost management framework; describes each of the four perspectives on the balanced scorecard; explains the main features of a just-in time philosophy approaches. Finally, the paper emphasizes benefits of the cost management's approaches through tied them with practical & field studies on some Egyptian organizations. |
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