Target Costing as a Strategic Cost Management Tool and a Survey on Its Implementation in the Turkish Furniture Industry

Celayir, Duygu

doi:10.20491/isarder.2020.913

Cited by 6 publications

(7 citation statements)

References 5 publications

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“…Yang kedua adalah bahwa sebagian besar biaya suatu produk dikeluarkan selama tahap desain produk. Ini mengacu pada karakterisasi produk secara keseluruhan menggunakan target costing dalam praktik target costing (Celayir, 2020;Alduais et al, 2022).…”

Section: Ogz Research and Publishing| 19unclassified

Dampak Penerapan Target Costing Terhadap Kinerja Karyawan Di PT DEF

Fauzi,

Deastiana,

Nabila

et al. 2024

JBEOGZRP

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Abstrak : Tinjauan pustaka mendefinisikan target costing sebagai proses penghitungan biaya produk dengan memperkirakan keuntungan yang dibutuhkan berdasarkan harga pasar. Tujuan : Konsep ini memadukan kebutuhan pelanggan, kualitas produk, dan pengurangan biaya, dengan fokus pada tahap desain dan pengembangan produk. Kinerja karyawan diukur sebagai tingkat keberhasilan individu dalam mencapai tujuan dan kriteria kerja yang ditentukan. Metodologi : Penelitian ini mengunakan metode kualitatif dengan kepustakaan, yaitu mengumpulkan artikel, jurnal, skripsi ataupun lainnya yang berhubungan dengan topik penelitian ini. Hasil penelitian : Hasil dari penelitian ini menyajikan kelebihan penerapan targetcosting, termasuk pengurangan risiko keuangan, pencapaian keunggulan kompetitif, dan peningkatan efisiensi. Implementasi target costing memerlukan kolaborasi antardepartemen dan mendorong evaluasi kinerja karyawan. Kesimpulan menekankan pentingnya adopsi target costing sebagai strategi manajemen biaya yang dapat meningkatkan kinerja perusahaan dan memberikan dampak positif pada karyawan.

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Section: Ogz Research and Publishing| 19unclassified

Dampak Penerapan Target Costing Terhadap Kinerja Karyawan Di PT DEF

Fauzi,

Deastiana,

Nabila

et al. 2024

JBEOGZRP

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“…Unfortunately, this element was rarely taken into account during descriptions or calculations (Clermont et al, 2018;Pajrok, 2014), and surveys showed that in Poland, only 14.7% of surveyed entities used this tool (Łada, 2011). In subsequent years, e.g., in Turkey in 2020, 57% of furniture firms used it (Celayir, 2020). Due to the broader concept of the Zero waste principle, a Product Life Cycle Costing (abbr.…”

Section: Target Costing and Product Life Cycle Costing As Tools For S...mentioning

confidence: 99%

The usefulness of management accounting tools in reducing waste

Szczerbak,

Wikarczyk

2023

EiS

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Purpose: The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

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“…Issues can arise when the quality of raw materials does not meet expected standards. Finding suppliers with competitive pricing is essential for preserving profit margins [3]. However, a sole focus on low prices may compromise product quality.…”

Section: Rwanda Raymond Sunardi Oetama | 1433mentioning

confidence: 99%

Fuzzy Multiple Attribute Decision Making and Simple Additive Weighting for Supplier Measurement In Furniture Business

Rwanda,

Oetama

2023

J. Inf. Syst. Informatics

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This study delves into the complexities of supplier selection in the furniture industry, where Decision Support Systems play a pivotal role in achieving data-driven, sustainable supplier choices. It underscores the Fuzzy Multiple Attribute Decision Making and Simple Additive Weighting approach, particularly emphasizing Price, response time, and delivery fees as critical factors. The overarching objective is to elevate supplier selection in alignment with furniture companies' specific requirements and strategic goals. Additionally, the Supplier Ranking System leverages Fuzzy Multiple Attribute Decision Making and Simple Additive Weighting techniques, ranking the third Supplier as the top Supplier with a high preference score of 0.90 and the fourth Supplier as the lowest-ranked Supplier with a score of 0.50. Notably, User Acceptance Tests affirm the System's outstanding performance and intense user satisfaction.

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Target Costing as a Strategic Cost Management Tool and a Survey on Its Implementation in the Turkish Furniture Industry

Cited by 6 publications

References 5 publications

Dampak Penerapan Target Costing Terhadap Kinerja Karyawan Di PT DEF

Dampak Penerapan Target Costing Terhadap Kinerja Karyawan Di PT DEF

The usefulness of management accounting tools in reducing waste

Fuzzy Multiple Attribute Decision Making and Simple Additive Weighting for Supplier Measurement In Furniture Business

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