scholarly journals Target costing

2021 ◽  
Vol 9 (11) ◽  
pp. 491-510
Author(s):  
Sanailton De Lima Dias ◽  
Francisco Tavares Filho ◽  
André Luis Korzenowski ◽  
Moisés Ozório de Souza Neto ◽  
Rafael Ramon Fonsêca Rodrigues
Keyword(s):  
Qualitative Research ◽  
Control System ◽  
Cost Control ◽  
Planning System ◽  
Target Costing ◽  
Construction Companies ◽  
Target Cost ◽  
Efficient Control ◽  
Survey Results

The implementation of a cost control system in construction companies contributes to reducing resource losses in the production process and increasing business productivity and profitability, especially when it comes to small business, which normally do not have a planning system and efficient control. Therefore, this article aims to propose a target costing model for a small construction business, concerning the efficient evaluation of its costs for the maximization of profits in proposals to provide services to public entities. A case study is used, in which data collection occurred through a questionnaire, observations of the process of preparing financial proposals, other unstructured questions, and documentary search, whose approach includes descriptive and qualitative research. The survey results revealed that the enterprise has a cost control system, but is technologically backward. Besides, the enterprise already intuitively used the concepts of target cost in preparing budgets. After evaluating the costs, a target costing model was suggested for the enterprise to use as a parameter in the bidding processes, however, it was not implemented due to the current unfavorable conditions.

scholarly journals A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment

2021 ◽  
Vol 24 (1) ◽  
pp. 31-47
Author(s):  
Hossein Toosi ◽  
Arezou Chamikarpour
Keyword(s):  
Construction Projects ◽  
Competitive Ability ◽  
Cost Control ◽  
Control Method ◽  
Cost Management ◽  
Structured Interview ◽  
Activity Based Costing ◽  
Project Environment ◽  
Target Cost

Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos. El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso. This research proposed a new method for project cost management based on Competitiveness and traceability in a case study and operational situation. The research hypothesis is based on the synergistic ability of performance focused activity-based costing in combination of the target costing method for encouraging competitiveness cost control system for project environments. The method was developed to control, direct and overhead costs of the project during its progress. Also, it uses the feature of activity-driven and different resource drivers to determine the types of costs with the effect of time driver for each activity. An interview was conducted with financial managers during two to four times with the aim of validating and modifying the method. According to a semi-structured interview, the proposed method contributed to increase the precision, certainty, traceability of costs and provided the integrity of the accounting, technical and operational system. It also analyzes deviations and reduces costs by considering competitive and strategic conditions. It's also limiting the target cost of work packages and causing an alarm on the completion of each. According to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects and it is also implemented in a case study.

scholarly journals Pricing Strategies Evaluation in Radio Industry’s Firm (Case Study at PT XYZ)

2021 ◽  
Vol 4 (4) ◽  
pp. 299
Author(s):  
Halimatussakdiah Halimatussakdiah
Keyword(s):  
Qualitative Research ◽  
Pricing Strategy ◽  
Pricing Strategies ◽  
Target Costing ◽  
Know How

The purpose of this study is to classify costs that an be included in the calculation of production using target costing precisely and determine the pricing strategy and the price that should be set by PT XYZ. The method used is qualitative research. This study concludes that the use of pricing strategies implemented by PT XYZ is inefficient, because in determining product prices, PT XYZ didn’t use target costing calculations, so the company doesn’t know how much costs must be spent to produce or run their services. By using target costing and target pricing, the company can make cost adjustments in order to remain competitive in the market. Furthermore, in determining the price, the company must decipher costs are incurred to run a service. The use of the most appropriate pricing strategy in determining new advertising prices in the industry is to use cost-based pricing. But if the company has already prices set, then it’s best for company to use customer’s value based pricing.

scholarly journals EDUCAÇÃO E TRABALHO NO BRASIL: análise da experiência da escola DIEESE e do novo curso superior em ciências do trabalho

Revista Labor ◽  
2018 ◽  
Vol 2 (18) ◽  
pp. 93
Author(s):  
Stênia Cássia Militão
Keyword(s):  
Qualitative Research ◽  
Practical Knowledge ◽  
Production Method ◽  
The Other ◽  
Theoretical Knowledge ◽  
Theoretical Understanding ◽  
Capitalist Production ◽  
Survey Results ◽  
The Relationship

Este artigo tem como objetivo apresentar a pesquisa realizada sobre a experiência de um novo curso de graduação, o bacharelado em Ciências do Trabalho, ofertado por uma instituição de ensino superior recém-criada, a Escola DIEESE de Ciências do Trabalho que apresenta em sua proposta pedagógica, produzir conhecimento a partir do saber e da experiência do aluno trabalhador. Partindo de estudos que tratam sobre a relação entre educação e trabalho no Brasil, que evidenciam a lógica do modo de produção capitalista de negar a muitos trabalhadores o acesso ao saber teórico, e sua vinculação com o saber prático, a pesquisa se propôs a analisar em que medida a proposta do curso de Ciências do Trabalho pode apresentar uma pedagogia contra-hegemônica. Para tanto, a pesquisa eminentemente qualitativa, na condição de estudo de caso sobre o referido curso, foi realizada utilizando-se de pesquisa documental, por meio da análise dos relatórios e documentos institucionais da Escola DIEESE, e da sua entidade mantenedora, e ainda, entrevistas com 20 alunos egressos da primeira turma, que concluíram o curso de Ciências do Trabalho no ano de 2015. Os resultados da pesquisa apontam para alguns desafios, em especial, por se tratar de um curso novo e pouco conhecido, mas por outro lado, evidenciam por meio dos relatos dos alunos entrevistados, que o currículo e a metodologia do curso de Ciências do Trabalho, permitiram, entre outras importantes questões, desenvolver uma maior compreensão teórica a respeito da realidade.ABSTRACTThis article aims to present the research carried out on the experience of a new undergraduate program, the Bachelor of Work Sciences, offered by a newly created institution of higher education, the DIEESE School of Work Sciences, which features in its pedagogical proposal, to produce knowledge from what is known and from the experience of the student worker. Starting from studies that treat on the relationship between education and work in Brazil, which highlight the logic of the capitalist production method of denying many workers access to theoretical knowledge and its connection with practical knowledge. This research aims to analyze the extent to which the proposed Work Sciences course can submit a counter-hegemonic pedagogy. To this end, the eminently qualitative research, case study on this course, was performed using documentary research, through the analysis of the institutional school reports and documents of DIEESE and its maintaining entity, and interviews with 20 graduates from the first group, who completed the Work Sciences course in the year of 2015. The survey results point to some challenges, in particular because it is a new course and little known, but on the other hand, show, through the reports of the students interviewed, that the curriculum and methodology of the Work Sciences course allowed, among other important issues, to develop a greater theoretical understanding of the reality.

scholarly journals THE IMPORTANCE OF COST MANAGEMENT IN A MANUFACTURING COMPANY OF HYDROELECTRIC PLANTS - A CASE STUDY

2016 ◽  
Vol 13 (1) ◽  
pp. 94
Author(s):  
Mario Fernando Mello ◽  
Amanda Barbosa Santos
Keyword(s):  
Design Methodology ◽  
Cost Control ◽  
Global Market ◽  
Current Status ◽  
Financial Policy ◽  
Sequence Information ◽  
Rio Grande Do Sul ◽  
Survey Results ◽  
Hydroelectric Plants

Abstract: Changes in the global market happen at all times and the update of the companies must be constant and rapid, thus it is necessary that managers are aware of the current status of the organization and its projects, mainly in cost sector. This paper aims to demonstrate the importance of cost managements and proposes a design methodology, through an applicative program for an appropriate management of costs in the studied company.  The research occurred in the hydro sector on an assembly company of hydroelectric plants in the state of Rio Grande do Sul, Brazil. The survey results showed the importance of cost control in each project and this topic is part of the company financial policy. The results of this study show that a methodological structuring of cost control is vital for managers to have reports at hand in a proper sequence information, that is relevant to make decisions.

“Target-Operation” Cost Management Model

2011 ◽  
Vol 204-210 ◽  
pp. 1022-1025
Author(s):  
Jing Pu Chen ◽  
Wei Wei Wang
Keyword(s):  
Control System ◽  
Cost Control ◽  
Cost Management ◽  
Full Range ◽  
Functional Modules ◽  
Target Cost ◽  
The Cost ◽  
And Control ◽  
Auxiliary Module ◽  
Operation Cost

Objective cost management and Activity-Based cost management are both more advanced cost management methods, but they are difficult to overcome their own shortcomings. In order to overcome the defects of these two methods of cost management, in the meanwhile, to find a new way to perfect the cost control system in enterprise, the writer planned to make this study. By analyzing and summarizing the domestic and international research results based on the integration of the Objective cost management and Activity-Based cost management, the writer pointed out the lack of current research and raised from the development, design, procurement, production and service to the full range of “Target-Operation” cost management, and designed three functional modules, including target cost estimate module, operation chain optimization module, cost breakdown and control module and auxiliary module to improve the model's content. This study offers a new way for the managers of enterprises in the field of cost control system and strengthening enterprise competitive power.

scholarly journals Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402199780
Author(s):  
Ionica Oncioiu ◽  
Sorinel Căpuşneanu ◽  
Dan Ioan Topor ◽  
Ana Maria Ifrim ◽  
Ramona Camelia Silvestru ◽  
...  
Keyword(s):  
Qualitative Study ◽  
Business Process ◽  
Business Processes ◽  
Construction Project ◽  
The Other ◽  
Operating Costs ◽  
International Literature ◽  
Target Costing ◽  
Target Cost

This article demonstrates, on one hand, how organizations are able to optimize their business processes to streamline their activities and, on the other hand, how performance can be enhanced by using the target cost method in a construction project. Based on the analysis of national and international literature, the authors carried out a quantitative and qualitative study based on a questionnaire containing a set of four questions aimed at highlighting the issues mentioned in the launched objectives. Business process-specific steps in a construction project are described and analyzed. The case study outlines how to optimize business processes by using Swimlane charts and how to reduce operating costs by applying the target cost method. The article concludes with our conclusions about the real benefits of optimizing business processes in a construction project by using the target cost method and increasing the performance of entities in this field.

Pengaruh Modal Sosial Terhadap Perkembangan Pariwisata di Kepulauan Riau

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Nurul Nadjmi
Keyword(s):  
Social Capital ◽  
Qualitative Research ◽  
System Approach ◽  
Research Method ◽  
Analytic Approach ◽  
Community Groups ◽  
Study Strategy ◽  
Direct Observations ◽  
Descriptive Qualitative

Kepulauan Riau merupakan provinsi yang terdiri dari beberapa pulau diantaranya Pulau Batam, Pulau Bintan dan Pulau Karimun. Modal sosial merupakan serangkaian nilai dan norma informal yang dimiliki oleh kelompok masyarat dalam membagun kerjasamanya. Lingkup penelitian pada pembahasan ini adalah terfokus pada pengaruh modal sosial terhadap perkembangan pariwisata di Kepulauan Riau dalam hal ini Pulau Batam, Pulau Bintan, dan Pulau Karimun. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Penelitian ini dikondisikan sebagai penelitian kualitatif melalui strategi studi kasus. Sistem pendekatan yang digunakan juga merupakan pendekatan deskriptif analitik. Melakukan pengamatan langsung, mengumpulkan data-data kemudian menghubungkannya dengan kajian teori yang digunakan. Lokus penelitian ini terdapat di Kepulauan Riau dengan melihat pengaruh modal sosial pada perkembangan pariwisata di ketiga pulau yaitu Pulau Batam, Pulau Bintan dan Pulau Karimun. Berdasarkan hasil survey yang saya lakukan di Kepulauan Riau, terutama pada ketiga pulau yaitu Pulau Batam, Pulau Bintan, dan Pulau Karimun, dari ketiga pulau tersebut ternyata pada Pulau Karimun perkembangan pariwisatanya tidak terlalu berkembang karena masyarakat yang tidak menerima adanya wisatawan terutama wisatawan mancanegara. Riau Islands is a province consisting of several islands including Batam Island, Bintan Island and Karimun Island. Social capital is a set of informal values ​​and norms that are owned by community groups in building cooperation. The scope of research in this discussion is focused on the influence of social capital on the development of tourism in the Riau Islands, in this case Batam Island, Bintan Island, and Karimun Island. The research method used in this research is descriptive qualitative research. This research is conditioned as qualitative research through a case study strategy. The system approach used is also a descriptive analytic approach. Make direct observations, collect data and then relate it to the study of the theories used. The locus of this research is in the Riau Islands by looking at the influence of social capital on the development of tourism in the three islands, namely Batam Island, Bintan Island and Karimun Island. Based on the results of a survey I conducted in the Riau Islands, especially on the three islands, namely Batam Island, Bintan Island, and Karimun Island, of the three islands, it turns out that on Karimun Island the development of tourism is not very developed because people do not accept tourists, especially foreign tourists.

FOSTERING STUDENTS’ EXPERIENCES IN ENGLISH WRITING WITH MICROBLOGGING IN TWITTER

2019 ◽  
Vol 13 (2) ◽  
pp. 113
Author(s):  
Pham Thi Thu Hien
Keyword(s):  
Qualitative Research ◽  
Language Learning ◽  
Research Design ◽  
Research Methodology ◽  
Learning Tools ◽  
Structured Interviews ◽  
English Writing ◽  
Qualitative Research Methodology

Twitter and Microblogging are two separate entities but completes each other. Both of them can be used as language learning tools and their potential has been proved by several scholars. This study tries to examine students’ experiences in integrating microblogging with twitter. It is also study about the beneficial roles of microblogging with Twitter in language learning, its relation to writing, and its appropriateness in language learning. This study employs a qualitative research methodology, and case study as its research design. Semi-structured interviews and questionnaires were employed in this study to find out about participants' views about microblogging and Twitter. From this study, it can be concluded that the participants of the study underwent various experiences during the implementation of microblogging with Twitter. They also felt that microblogging with Twitter at some point advantages them to systematically arrange their ideas, and allows them to choose appropriate diction of their ideas. They also stated that Twitter can be an appropriate means in language learning, especially in English writing<em>.</em>

Gendered differences in emigration and mobility perspectives among European researchers working abroad

2014 ◽  
Vol 7 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Elisabeth Scheibelhofer
Keyword(s):  
United States ◽  
Qualitative Research ◽  
Qualitative Study ◽  
Social Relations ◽  
The United States ◽  
Research Strategy ◽  
The Future ◽  
Highly Skilled

This paper focuses on gendered mobilities of highly skilled researchers working abroad. It is based on an empirical qualitative study that explored the mobility aspirations of Austrian scientists who were working in the United States at the time they were interviewed. Supported by a case study, the paper demonstrates how a qualitative research strategy including graphic drawings sketched by the interviewed persons can help us gain a better understanding of the gendered importance of social relations for the future mobility aspirations of scientists working abroad.

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