scholarly journals Factors influencing the target costing process

2014 ◽  
pp. 141-149 ◽  
Author(s):  
Vilius Savickas ◽  
Julija Šarupičiūtė
Keyword(s):  
Negative Influence ◽  
Target Costing ◽  
Target Price ◽  
Related Factors ◽  
Customer Preferences ◽  
Factors Influencing ◽  
Organizational Functions ◽  
Target Cost ◽  
Cost Planning

The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined. The main direct and indirect factors influencing the determination of target cost and target costing process are proposed. Based on the analysis of literature it is stated, that organizational functions that play an important role in the process of target costing are strategic management, marketing, engineering and manufacturing and cost planning and accounting. The level of influence of target costing related factors can differ, however to achieve cost reducing goals organization should pay attention to customer preferences, supplier abilities, the negative influence of competitors, technological production experience and previous  profitability.    

scholarly journals Research into Customer Preferences of Potential Buyers of Simple Wood-based Houses for the Purpose of Using the Target Costing

2019 ◽  
Vol 9 (1) ◽  
pp. 390-396 ◽  
Author(s):  
Marek Potkány ◽  
Monika Škultétyová
Keyword(s):  
Target Costing ◽  
Target Price ◽  
Cost Index ◽  
Specific Product ◽  
Customer Preference ◽  
Wood Processing ◽  
Customer Preferences ◽  
Target Cost ◽  
Timber Constructions ◽  
Specialized Exhibition

AbstractThe purpose of this paper is to present the results of a research into the customer preferences of potential buyers of simple wood-based house for the purpose of using the Target Costing methodology. Respondents’ opinions of 280 customers were obtained through direct interviews taking place at a specialized exhibition of furniture and timber constructions in Slovakia. The object of the research was a simple wood-based house, namely a weekend garden cottage, made of northern spruce at the level of target price 9,320 €. The paper contribution is represented by the use of the Target Costing methodology in the conditions of wood-processing industry while defining the customer preference for a specific product with the subsequent use for a functional cost analysis and determining the target cost index of the evaluated components. Presented results can be used as information database for decision making in the field of make or buy decisions at the level of fixed purchase prices of individual components or as the upper price limit for producing the components by the business itself.

FACTORS INFLUENCING THE DETERMINATION OF MAXIMUM SURFACE TEMPERATURE FOR EXPLOSION-PROOF LUMINAIRES

2017 ◽  
Vol 16 (6) ◽  
pp. 1309-1316 ◽  
Author(s):  
Lucian Moldovan ◽  
Sorin Burian ◽  
Mihai Magyari ◽  
Marius Darie ◽  
Dragos Fotau
Keyword(s):  
Surface Temperature ◽  
Maximum Surface ◽  
Factors Influencing ◽  
Maximum Surface Temperature

Incidence of Uterine Torsion and Related Factors in Buffaloes of Amul Milk Shed Area

2019 ◽  
Vol 15 (01) ◽  
pp. 17-20
Author(s):  
Chintan S Pateliya1 ◽  
J A Patel ◽  
A J Dhami ◽  
S B Patel ◽  
H L Makwana
Keyword(s):  
Retrospective Study ◽  
Survival Rate ◽  
Caesarean Section ◽  
Post Treatment ◽  
Full Term ◽  
Related Factors ◽  
Factors Influencing ◽  
Uterine Torsion

A study was carried out to find out the retrospective incidence of uterine torsion in buffaloes among obstetrical cases in Amul milk shed area and factors influencing it. Data on 1,13,772 obstetrical cases attended from January 2017 to June 2018 by Amul Veterinarians were collected. Moreover, 50 buffaloes suffering from uterine torsion were taken up during July-December, 2018 to know the side, site, degree of uterine torsion, parity as well as sex and viability of the calf and the dam after detorsion/Caesarean section in the same area. In the retrospective study, a total of 2000 cases of uterine torsion were recorded among total 1,13,772 bovine obstetrical cases, which encompassed 1.76%. Of the 2000 cases, 92.20 (1844) percent torsions were found in buffaloes only. Among 57,111 obstetrical cases attended in buffaloes, the incidence of uterine torsion was 3.23%. Moreover, the region/center-wise incidence of torsion cases varied from 1.30–19.36%. The highest incidence of uterine torsion was found in Anand region (19.36 %) followed by Kathlal (11.23 %) and Mahemdabad (10.14 %) regions, while the lowest incidence was in Virpur (2.06%), Petlad (1.46%) and Piplata (1.30%). It was concluded that buffaloes mostly experience right side (100%), post-cervical (82%) uterine torsion of 270–360° (66%), at full term of gestation (70%)with lower survivability of the calves (30%), however, the survival rate of the dams post-treatment was 90%.

Bestimmung der Dauerhaftigkeit von Hochleistungsbeton mit Hilfe des CDF-Tests / Determination of the durability of high performance concrete by means of CDF-test

1999 ◽  
Vol 5 (1) ◽  
pp. 29-40
Author(s):  
R. Krumbach ◽  
U. Schmelter ◽  
K. Seyfarth
Keyword(s):  
Frost Resistance ◽  
High Strength Concrete ◽  
High Performance ◽  
High Performance Concrete ◽  
High Strength ◽  
Strength Concrete ◽  
Factors Influencing

Abstract Variable obsen>ations concerning frost resistance of high performance concrete have been made. The question arises which are the decisive factors influencing durability under the action of frost and de-icing salt. The proposed experiments are to be carried out in cooperation with F.A.- Finger - Institute of Bauhaus University Weimar. The aim of this study is to determine possible change of durability of high strength concrete, and to investigate the origin thereof. Measures to reduce the risk of reduced durability have to be found.

scholarly journals Exploring COVID-19 Related Factors Influencing Antenatal Care Services Uptake: A Qualitative Study among Women in a Rural Community in Southwest Ethiopia

2021 ◽  
Vol 12 ◽  
pp. 215013272199689
Author(s):  
Shewangizaw Hailemariam ◽  
Wubetu Agegnehu ◽  
Misganaw Derese
Keyword(s):  
Health Care ◽  
Maternal Health ◽  
Qualitative Study ◽  
Antenatal Care ◽  
Pregnant Women ◽  
Health Facility ◽  
Care Service ◽  
Maternal Health Service ◽  
Related Factors ◽  
Factors Influencing

Introduction: Evidences suggest a significant decline in maternal health service uptake following the coronavirus disease 2019 (COVID-19) pandemic in Ethiopia. However, COVID-19 related factors impacting the service uptake are not sufficiently addressed. Hence, the current study was intended to explore COVID-19 related factors influencing antenatal care service uptake in rural Ethiopia. Methods: A community-based qualitative study was conducted from September 25/2020 to November 25/2020 among selected pregnant women residing in rural districts of Bench-Sheko Zone, and healthcare providers working in the local health care facilities. Six focus group discussions and 9 in-depth interviews were made between pregnant women, and health care providers, respectively. Data was collected by health education and behavioral science professionals who also have experience in qualitative data collection procedure. Data were transcribed, translated, and analyzed thematically using Open Code 4.0 software. Result: The study revealed several COVID-19 related factors influencing the uptake of antenatal care service during the pandemic. Health facility related barriers, perceived poor quality of care during the pandemic, government measures against COVID-19, anxiety related to the pandemic, and risk minimization were the identified factors possibly influencing the current antenatal care service uptake among women in rural Bench-Sheko Zone. Conclusion: COVID-19 preventive measures, and health facility related factors and individual factors were responsible for the current decline in antenatal care service uptake. Preserving essential health care service is critical to prevent avoidable losses of maternal and child lives during the pandemic period. Hence, programs and strategies designed to maintain maternal health services particularly, antenatal care service have better take the above determinants into consideration.

Determination of crystallinity of Chinese handmade papers by means of X-ray diffraction

2020 ◽  
Vol 41 (2) ◽  
pp. 69-86
Author(s):  
Peng Liu ◽  
Hongbin Zhang ◽  
Sinong Wang ◽  
Hui Yu ◽  
Bingjie Lu ◽  
...  
Keyword(s):  
Negative Influence ◽  
X Ray Diffraction ◽  
Cross Sectional ◽  
X Ray ◽  
Eulaliopsis Binata ◽  
Different Types ◽  
Powder Samples ◽  
Xrd Patterns ◽  
Xrd Method

AbstractThe crystallinity indices (CrI) of Chinese handmade papers were investigated using the X-ray diffraction (XRD) method. Four Chinese handmade papers, Yingchun, Zhuma, Yuanshu and Longxucao papers were used as model substrates of mulberry bark, ramie, bamboo and Eulaliopsis binata papers, respectively. Two forms of the paper samples, paper sheets and their comminuted powders, were used in this study. The results showed that their XRD patterns belong to the cellulose-I type and Iβ dominates the cellulose microstructure of these paper samples. Moreover, it was found that the microstructures and CrIs of cellulose of these papers were changed by the grinding treatment. This work suggested that the sheet form of the handmade papers is suitable to determine CrI by XRD, despite the contribution of non-cellulosic components in the papers. The order of CrIs for these paper sheet samples was Yingchun, Zhuma, Longxucao and Yuanshu papers. Besides CrIs, differences in cross-sectional areas of the crystalline zone of cellulose can be used for comparing different types of handmade papers. It was also found that the CrIs and crystallite size of paper cellulose varied between the sheet samples and the powder samples, illustrating that the pulverisation has a negative influence on the microstructure of the handmade papers.

scholarly journals Determination of factors influencing the speed of moving arcs by rectanine electrodes

2020 ◽  
Vol 1588 ◽  
pp. 012007
Author(s):  
Az T Gabdrakhmanov ◽  
I H Israphilov ◽  
A T Galiakbarov ◽  
T F Gabdrakhmanova
Keyword(s):  
Factors Influencing

THE CONCEPT, TYPES, TASKS AND THE NEED FOR THE USE OF URGENT INVESTMENT TOOLS OF CRISIS MANAGEMENT AT ENTERPRISES

2017 ◽  
Author(s):  
Oksana Yurynets ◽  
Keyword(s):  
Crisis Management ◽  
Economic Condition ◽  
Negative Impact ◽  
Negative Influence ◽  
Management Program ◽  
Management Tools ◽  
The Subject ◽  
Effective Development ◽  
Selection Of

Currently, many Ukrainian enterprises are in crisis. Getting out of this situation requires the use of various types of urgent crisis management tools, among which investment instruments play an important role. The purpose of this article is to form the theoretical basis for the use of urgent investment tools of crisis management at enterprises. It was found that the urgent investment tools of crisis management in the enterprise should be understood as ways of immediate (urgent) investment actions which are aimed at eliminating or reducing the negative impact of the crisis on the economic condition of the enterprise and ensuring its further effective development. These instruments are grouped according to the following characteristics: the environment in which the relevant instruments are formed and operate, the relation to the current owners of the enterprise, the effectiveness of implementation, the duration of the effect of implementing instruments, the urgency of their implementation, the areas of investment, the objectives of application, the duration of application, the types of financial and economic crises at the enterprise, the elimination (reduction) of the negative influence of which the corresponding tools are directed at, the subject of investment. It is established that the main tasks of using investment urgent tools of anti-crisis management at the enterprises are: selection of the best types of investment urgent tools of anti-crisis management; selection of the best variant of each type of urgent investment tools of crisis management; setting deadlines for the implementation of selected types and options for urgent tools of crisis management at the enterprise; determination of the optimal amount of total investments that should be invested in the implementation of the crisis management program at the enterprise, and the corresponding to this volume of the general list of investment urgent tools of such management; identifying the best sources of investment and establishing the best structure of investment in terms of these sources.

Sign in / Sign up

Export Citation Format

Share Document