scholarly journals The complementary association between value chain analysis and target costing system to strengthen the competitiveness: An applied study on Saudi manufacturing companies in Al-Kharj

2019 ◽  
pp. 1543-1552 ◽  
Author(s):  
Abdulwahid Ahmed Hashed Abdullah ◽  
Nabil Ahmed Mareai Senan
2018 ◽  
Vol 7 (4.3) ◽  
pp. 432
Author(s):  
Valentina Dubovaya ◽  
Anna Komelina ◽  
Shamila Hassan Ismail

Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, life-cycle costing, target costing, value analysis, functional analysis, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.  


2008 ◽  
Vol 1 (2) ◽  
pp. 47-56
Author(s):  
Narcyz Roztocki ◽  
Heinz Roland Weistroffer

This paper presents a framework based on value chain analysis to evaluate investments for services. The rationale for this approach is that to properly evaluate the benefits of any services investments, the value and cost interactions resulting from different business processes or activities need to be considered. To achieve reliable cost estimations, the framework employs a costing system, which integrates activity-based costing with the economic value added performance measure. The proposed framework is illustrated using a hypothetical case of an information technology investment in a car repair shop.


2020 ◽  
Vol 2 (1) ◽  
pp. 114-122
Author(s):  
Agustinus Fritz Wijaya ◽  
Mahendra Wahyu Prasetyo

Semarang City Public Works Department is a state-owned enterprise that works in the area of public services in the city of Semarang. Most of the technological conditions in the Public Works Department are still in manual data management, which is hampering business processes from going well. Therefore this research was conducted to design an Information System at the Semarang City Public Works Department using the Enterprise Architecture Planning (EAP) method which includes a SWOT analysis and Value Chain analysis. The existing framework in the Enterprise Architecture Planning (EAP) method can help align the data architecture and application architecture to get the expected results, which is achieving the business objectives of the City of Semarang Public Works Department so that business functions can run by the desired business processes. This research resulted in several proposals for the development of Information Systems and Information Technology in organizations including the development of several applications in the next 5 years.


2020 ◽  
Vol 7 (1) ◽  
pp. 26-35
Author(s):  
Suman Bhattarai ◽  
Subodh Raj Pandey ◽  
Santosh Kumar Bhattarai ◽  
Rupak Karn ◽  
Suraj Gurung ◽  
...  

Author(s):  
Yolanda MTN Apituley ◽  
Dionisius Bawole ◽  
Imelda KE Savitri ◽  
Friesland Tuapettel

This research was taken in Ambon (Latuhalat and Laha) and in Central Maluku Regency (Waai) in May – July 2018. It was aimed at mapping the value chain of small pelagic fish in Ambon through: 1) mapping of product, financial and information flows and 2). analysis of percentage distribution of small pelagic fish caught. The data used in this study was primary and secondary data, and analyzed by using value chain analysis. The results show that small pelagic fish marketing chain in Ambon consisted of six models with five actors. Each chain is formed due to the conditions and situation of market, resulted by the influencing of catches of fishermen and traders' capital. The broker plays an important role in marketing small pelagic fish in the market and obtaining 10% of the fishermen's catch that can be distributed, both to retailers and cold storage. Fish caught by the fishermen is still fresh in general when arrives in the consumers, because the fishing area is not too far, the market distance with the production centers is also quite close and in general fishermen and traders have understood the importance of maintaining product quality. Even so, the role of the Government in providing marketing facilities and infrastructure is needed so that modern market conditions can be applied in marketing fresh fish in Ambon.


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