Waardering en naar de markt brengen van nieuwe technologie

Business in modern business conditions requires a continuous process of improvement and investment in all activities in the company. In order to survive on the market, resist the challenges of competition, but also the demands of customers, companies are constantly innovating the production process in an effort to improve all the company's activities. One of the production systems that proved to be suitable for continuous improvement and improvement of the production process is Lean production system. It represents the way companies react to the challenges of the present and the future. The Lean production system offers a variety of instruments, and for their implementation and application, managers are at all levels of responsibility and responsibility. Bearing this in mind, it can be said that the Lean production system is part of the management accounting. In addition, it represents a complete philosophy of thinking and action, which results in significant results by adequate application. The condition and the assumption that this management philosophy will lead to proper effectiveness and efficiency and enable them to continually improve in the function of maximizing profits is the authorization of employees to engage in the process of continuous improvement and decision-making. Lean is based on certain principles and philosophies, including customer value, value flow mapping, continuous flow, system requirements, and continuous improvements. Lean focuses on the added value. Lean's principle is a continuous search for perfection, perfection in production and business cooperation, with complete elimination of losses. Companies that implement the Lean Concept are constantly looking for ways to continually improve their efficiency, reduce costs and improve the quality of their products.

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Customer value propositions as interorganizational management accounting to support customer collaboration

Industrial Marketing Management ◽

10.1016/j.indmarman.2015.01.005 ◽

2015 ◽

Vol 46 ◽

pp. 54-67 ◽

Cited By ~ 10

Author(s):

Marc Wouters ◽

Markus A. Kirchberger

Keyword(s):

Customer Value ◽

Management Accounting ◽

Value Propositions ◽

Interorganizational Management

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Waardering en naar de markt brengen van nieuwe technologie

Maandblad Voor Accountancy en Bedrijfseconomie ◽

10.5117/mab.82.17776 ◽

2008 ◽

Vol 82 (6) ◽

pp. 269-279 ◽

Cited By ~ 2

Author(s):

W. Van Rossum ◽

M. Wouters

Keyword(s):

Customer Value ◽

Management Accounting

Naarmate bedrijven steeds vaker technologieontwikkeling uitbesteden, wordt het belangrijker voor de leveranciers van nieuwe technologie op een adequate wijze de waarde vast te stellen van hun nieuwe technologie, met als uitgangspunt de rol die de technologie zal spelen in het productieproces van de afnemer. In het onderhavige artikel besteden de auteurs eerst aandacht aan de bestaande wijzen van waardering van technologieën en ontwikkelen zij daarna een eigen benadering die is gebaseerd op een combinatie van inzichten uit management accounting en business marketing. De auteurs argumenteren dat de door hen bepleite ‘customer value based’- methode zal leiden tot hogere waardeopbrengsten voor toeleveranciers en afnemers. Deze methode wordt geïllustreerd aan de hand van een voorbeeld van de bijdragen vanuit een nanotechnologiebedrijf aan verscheidene afnemers. Het artikel eindigt met een omschrijving van het onderzoeksprogramma dat is gericht op het verder ontwikkelen van deze nieuwe methode van waardering en naar de markt brengen van technologie.

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The Impact of Customer Value Management on Potential Profits - A Proposed Management Accounting Framework

International Journal of Accounting and Financial Reporting ◽

10.5296/ijafr.v10i1.16279 ◽

2020 ◽

Vol 10 (1) ◽

pp. 177

Author(s):

Abeer Mohamed

Keyword(s):

Customer Value ◽

Service Sector ◽

Management Accounting ◽

Value Management ◽

Fit Indices ◽

Customer Profitability ◽

Value Analysis ◽

Profitability Analysis ◽

Customer Value Analysis ◽

Customer Value Management

Purpose- The purpose of this study is to propose a customer value management framework to improve the potential profits using the Management accounting techniques.Design/methodology/approach- Based on the literature, this study identifies and adapts the most appropriate management accounting techniques to manage the customer value and hence improve potential profits. It also tests the perceptions of managers and management accountants of the Egyptian service sector concerning the relative merits of such a framework.Findings- The most significant finding is that the current study accepted the revised model because it provided better fit indices compared with the fit indices of the hypothesized model. A key finding in the current study that has not been investigated in previous studies is that the customer value analysis has a positive and significant impact on companies’ profitability. The study also found that there is an indirect relationship between customer profitability analysis and companies’ profitability. Other factors in the proposed framework have significant positive relationships.Originality/value- This paper contributes to management accounting literature by proposing a framework for managing customer value for the potential profits improvement purpose, using customer profitability analysis; customer value analysis; and value add-costing techniques together with the proposed sequences. It is also a practical contribution to improving the potential profits of the Egyptian service sector.

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Advances in Management Accounting

10.1016/s1474-7871(2005)14 ◽

2005 ◽

Keyword(s):

Management Accounting

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KONFIRMASI LIMA FAKTOR YANG MEMPENGARUHI KEPUASAN PESERTA PEKERJA BUKAN PENERIMA UPAH (PBPU) BPJS KESEHATAN

Jurnal Ilmiah Kesehatan ◽

10.33221/jikes.v18i2.215 ◽

2019 ◽

Vol 18 (2) ◽

pp. 64-74

Author(s):

Maya Fitri Nuraeni

Keyword(s):

Customer Value ◽

Customer Engagement ◽

Cross Sectional ◽

Customer Relation Management

Kepuasan pelanggan merupakan suatu pemenuhan harapan pelanggan yang dirasakan sesuai dengan ekspektasi yang diharapkan. Tujuan penelitian Mengetahui pengaruh langsung dan tidak langsung serta besaranya antara faktor Customer Relation Management (CRM), Customer Engagement, Kualitas Layanan, Trust dan Costumer value Terhadap Kepuasan Peserta PBPU BPJS Kesehatan KC Depok Tahun 2018. Desain penelitian cross sectional. Populasi penelitian keseluruhan peserta di BPJS Kesehatan KC Depok. jumlah sampel dalam penelitian ini adalah smpel 130 peserta PBPU yang berkunjung ke KC Depok. Metode analisis menggunakan SmartPLS 2.0 dan SPSS 16. Hasil penelitian menunjukkan variabel CRM 24,58%, Customer Engagement 19,50 %. Kualitas Layanan 11,93%, Trust 14,36%,Costumer value 6,13%. pengaruh langsung CRM terhadap Customer Engagement 49,96%, CRM terhadap kualitas layanan 66,42%, CRM terhadap Trust 4,38%, CRM terhadap customer value 30,80%, Customer Engagement terhadap kualitas layanan 4,58% Customer Engagement terhadap Trust 15,21%, Customer Engagement terhadap customer value 16,77 Kualitas Layanan terhadap Trust 30,66%, Kualitas Layanan terhadap customer value 11,01%, Trust terhadap customer value 14,54%. Dengan demikian dapat ditarik kesimpulan bahwa paling mempengaruhi Kepuasan Peserta PBPU BPJS Kesehatan KC Depok, dikarenakan CRM merupakan keseluruhan proses membangun dan memelihara hubungan peserta khususnya PBPU dengan BPJS kesehatan yang akan meminimalisir penurunan kualiatas pelayanan sehingga dapat meningkatkan pelayanan yang lebih baik. BPJS Kesehatan KC Depok diharapkan dapat memberikan pelayanan terbaik bagi npeserta sesuai dengan nilai dasar untuk tercapainya kepuasan pelanggan.

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Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

Journal of Economics and Development ◽

10.33301/2016.18.01.04 ◽

2016 ◽

pp. 54-73 ◽

Cited By ~ 2

Author(s):

Anh Doan Ngoc Phi

Keyword(s):

Significant Influence ◽

Quantitative Data ◽

Structural Equation ◽

Qualitative Data ◽

Management Accounting ◽

Transitional Economy ◽

Equation Modeling ◽

Enterprise Performance ◽

Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

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