scholarly journals PICKUP AND DELIVERY COSTS - PROPOSED OUTSOURCING MODEL

2021 ◽  
pp. 1-5
Author(s):  
Ermin Muharemović ◽  
Amel Kosovac
Keyword(s):  
Cost Management ◽  
Cost Calculation ◽  
Pickup And Delivery ◽  
Online Sales ◽  
Delivery Costs ◽  
Internet Sales ◽  
Consumer Segment ◽  
Business To Consumer ◽  
New Challenges ◽  
Modern Technologies

The active introduction and modern technologies application in the transport market greatly affect all transport branches and the ways of their business. Availability and mass usage of the internet and web services create a new ambiance of trade through online sales respectively e-commerce. The increase in internet sales has a direct effect on the business of courier companies. The increase in the number of shipments, especially in the B2C (Business-to-consumer) segment, is putting increasing pressure on costs for companies that do pickup and delivery. Companies are trying to adapt their business to the new challenges and conditions that prevail in the transport market through different cost management models. One way to manage costs is to outsourcing costs. This paper proposes a model cost calculation in outsourcing services for pickup and delivery shipments based on the number of stops.

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

The Internet as a Tax Haven?

2021 ◽  
Vol 13 (4) ◽  
pp. 1-35
Author(s):  
David R. Agrawal
Keyword(s):  
Average Rate ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Standard Deviation Increase ◽  
Online Transactions ◽  
Online Sales ◽  
Percentage Points ◽  
Tax Haven ◽  
Internet Sales ◽  
Internet Penetration

If online transactions are tax free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates but raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A 1 standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points, or 16 percent of the average rate. (JEL H25, H26, H71, L81, R51)

scholarly journals Research on operation and maintenance cost of power grid equipment based on standard operation-taking 220kV transformer substation as an example

2021 ◽  
Vol 292 ◽  
pp. 01005
Author(s):  
Xuefei Zhang ◽  
Zhiwei Li ◽  
Chengzhi Wang ◽  
Xuejun Tang ◽  
Sen Yang
Keyword(s):  
Cost Management ◽  
Power Grid ◽  
Maintenance Cost ◽  
Cost Calculation ◽  
Operating Pressure ◽  
Operation And Maintenance ◽  
Grid Operation ◽  
The Cost ◽  
Operation And Maintenance Cost ◽  
Power Grid Enterprise

In view of the inadequate implementation of the grid operation and maintenance standards and specifications current, the lack of planning in cost usage, and the inability to achieve single equipment collection of costs, taking 220kV substation as an example, this paper proposes a single asset operation and maintenance cost calculation method based on grid standard operations, and puts forward suggestions on the cost management of grid equipment operation and maintenance. Through verification and analysis with the relevant provisions of the cost supervision and examination method, the power grid company will face greater operating pressure, and the cost management level needs to be further improved. Through the calculation of the operation and maintenance cost of a single asset, it provides a reference basis for the distribution of the operation and maintenance cost of the power grid enterprise, and at the same time provides a reasonable explanation for the power grid enterprise to adapt to the cost supervision and review of the transportation dispatching pricing.

INFORMATION SYSTEM FOR MANAGING COST REIMBURSABLE CONSTRUCTION PROJECT

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Namhee Kang ◽  
Hyunjung Kim ◽  
Haekyung Im ◽  
Jaehyun Choi
Keyword(s):  
Information System ◽  
Project Management ◽  
Construction Industry ◽  
Construction Projects ◽  
Cost Management ◽  
Construction Project ◽  
Document Management ◽  
Cost Calculation ◽  
Market Strategy ◽  
The Us

The project management information system (PMIS) has recently been developed by using the IT technology in order to implement advanced information management technology to construction industry in Korea. The PMIS has been applied not only to domestic construction projects, but also to some overseas projects executed by Korean construction companies. This study was performed to develop the PMIS that is tailored to the US construction IT market. The US construction IT market has been monopolized by the US-based IT companies, but other companies are recently emerging with competitive technology and market strategy. As a preceding study, existing systems commercially available were analyzed, and the required features of the PMIS were identified by analyzing the core elements of contract, process and cost management for construction projects in the US. The PMIS then was developed based on the aforementioned analysis results. The system includes the document management module with an internal electronic approval system, the cost-plus-based automatic labor cost calculation module, and the progress management module to support the integrated project cost management. In addition, the functionality of the developed system was verified by construction project management experts in the US via questionnaire survey. The PMIS, which was developed in this study, is expected to be applied not only to the US construction IT market as a system specialized for the US construction industry, but also to other overseas markets in the future.

Impact of B2C e-commerce codes of conduct on sales volume: lessons from the Spanish perspective

2016 ◽  
Vol 31 (3) ◽  
pp. 381-392 ◽  
Author(s):  
M. Dolores Gallego ◽  
Salvador Bueno ◽  
David López-Jiménez
Keyword(s):  
Structural Model ◽  
Positive Impact ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Corporate Image ◽  
Sales Volume ◽  
Content Type ◽  
Online Sales ◽  
Business To Consumer ◽  
The Impact

Purpose The purpose of this paper is to carry out empirical testing of the relationship between corporate image and corporate satisfaction among business-to-consumer (B2C) e-commerce organizations who possess codes of conduct and study their effects on sales volume. The aim is to measure impacts of both corporate image as well as measure corporate satisfaction on online sales volume increases. In addition, the authors have added to the study the product-type dimension as a moderate variable. Design/methodology/approach A structural model is developed and empirically tested through survey data obtained from 127 Spanish companies adhering to a code of conduct. Findings The results indicate that adhering to a code of conduct has a positive impact on the increase in sales volumes. The paper identified the main reasons for adhering to a code of conduct, such as offering greater trust to potential consumers as well as improving the firm’s image, prestige and increasing quality and security. Research limitations/implications Further variables must be identified that would help to determine the impact on organizations adhering to codes of conduct. Practical implications This paper highlights how B2C e-commerce codes of conduct help managers achieve better conditions for competiveness. The findings show how adhering to a code of conduct has a positive impact on increased sales volumes. The results indicate that the reasons for adhering to a code of conduct are the following: it offers greater trust to potential consumers, as well as improves the firm’s image and prestige, and increases purchase quality and security. Originality/value This paper contributes to the enrichment of knowledge concerning B2C e-commerce codes of conduct developed a pioneering study.

scholarly journals Using Technology and Customer Behaviour Characteristics to Improve Hotel Sales Performance

TEM Journal ◽  
2020 ◽  
pp. 573-577
Author(s):  
Stepan Chalupa ◽  
Martin Petricek
Keyword(s):  
Revenue Management ◽  
Poor Performance ◽  
Sales Performance ◽  
Customer Behaviour ◽  
Online Sales ◽  
Critical Characteristics ◽  
Modern Technologies

Booking window is one of the critical characteristics of customer behaviour that can influence hotel sales performance. Previous studies were focused mainly on the importance of booking window reporting in revenue management with lack of evaluation. This paper focuses on the evaluation of revenue management activities by analysis of customer behaviour with a focus on the use of modern technologies (Booking Engine, Channel Manager). Results show that the selected hotel is not following basic revenue management principles, which can be a reason for the year-to-year decrease in direct online sales and overall poor performance.

scholarly journals Analysis of Calculation Methods Currently Practised at V4 Agricultural Holdings

2021 ◽  
Vol 13 (4) ◽  
pp. 19-32
Author(s):  
Lenka Hudáková Stašová ◽  
Keyword(s):  
Decision Making ◽  
Agricultural Sector ◽  
Cost Management ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Calculation Methods ◽  
Accurate Identification ◽  
Effective Cost ◽  
Abc Method ◽  
Frequent Reason

This paper assesses calculation methods in the Visegrad 4 countries (Czech Republic, Hungary, Poland and Slovakia) and, based thereon, recommends and considers activity-based costing (ABC) in the agricultural sector, while evaluating manager knowledge of ABC as an appropriate alternative to outdated, “conventional” methods of calculating costs that are used in practice. It was found that a majority of agricultural holdings in the V4 are currently using conventional cost calculation methods and the most frequent reason for their failure to incorporate ABC is low awareness among managers. Farms and agricultural holdings that have introduced ABC and utilise it to assign their costs evaluate its benefits highly positively, in particular, ABC’s more accurate identification of costs, mainly overheads; more effective cost management and the accuracy of price estimates. From this analysis and assessment, introduction of ABC is recommended for companies in order to obtain the different benefits associated with the method. Successfully implementing ABC leads to a number of advantages, especially in the inevitable decision-making agricultural holdings face about high overhead costs. From the information obtained, managers at agricultural holdings have little information, in most cases, about ABC as an appropriate alternative to the outdated “conventional” cost estimate methods practised today. It is therefore important to work on raising managers' awareness of new approaches to costing by publishing scientific articles with specific examples from practice, pointing out the advantage of the ABC method, especially with high overheads, which are almost the rule in agricultural holdings.

scholarly journals Strategic Directions of B2B Sales Development in Modern Economy

2020 ◽  
Vol 2020 (1) ◽  
pp. 74-84
Author(s):  
Valeria Brezhneva ◽  
Vera Petruchina
Keyword(s):  
Business Model ◽  
Consumer Demand ◽  
Online Sales ◽  
Rapid Spread ◽  
Internet Sales ◽  
Formation Behavior ◽  
Modern Business ◽  
Business Entities ◽  
Tactical Decisions ◽  
Effective Use

The research featured technologies of sales and promotion of products on the B2B market. B2B is a model of e-business. It is associated with establishment of contacts and business relationships between independent business entities. The research objective was to identify trends in the use of the e-business model for transactions on the Russian market. The study involved an analysis of objective factors and trends in the development of the economy, as well as the features of the B2B market. The obtained results allowed the authors to formulate new strategic directions for Russian companies in the development of online sales. A content analysis of related studies, together with sociological methods, we made it possible to reveal the great importance of e-transactions for the development of modern business. Unfortunately, they are limited in scale by the consequences of the economic crisis, sanctions, reduced consumer demand, and growing competition. The development of this e-business model is affected by Internet technologies, which ultimately leads to the digitalization of the global and domestic economy. Due to the rapid spread of digital technologies, most Russian companies do not have time to adapt to new conditions and experience difficulties in forming strategies for promoting their product on the Internet. Unqualified choice of promotion tools does not allow companies to achieve the planned conversion: they lose clients and thus underestimate the advantages of e-sales. The conservatism of management prevents companies from using global benefits of e-business. Therefore, it is imperative to develop and improve strategies and operational tactical decisions in the organization of B2B sales, e.g. in a more effective use of promotion tools based on the specifics of the market organizations. The article considers the main tendencies of development of foreign and domestic e-business. The authors estimated growth projections of Internet sales in Russia and specifics of the B2B market, including characteristics of consumer demand formation, behavior of the organizations-buyers compared to the consumer market. The paper also outlines the problems of e-platforms and describes a system of tools of product promotion in the B2B sector. As a solution to business problems on theB2B markets, the authors propose a number of strategies to improve sales management in order to maintain the growth trends of domestic business in the near future.

Enhancing the consumer-perceived benefits of a mass-customized product through its online sales configurator

2017 ◽  
Vol 117 (6) ◽  
pp. 1295-1315 ◽  
Author(s):  
Enrico Sandrin ◽  
Alessio Trentin ◽  
Chiara Grosso ◽  
Cipriano Forza
Keyword(s):  
Mass Customization ◽  
Perceived Benefits ◽  
Convenience Sample ◽  
Content Type ◽  
Online Sales ◽  
Business To Consumer ◽  
Benefit Cost ◽  
Post Hoc ◽  
User Friendly ◽  
Space Description

Purpose The purpose of this paper is to focus on online sales configurators (SCs), also known as mass-customization toolkits, which enable consumers to self-customize their product solutions online. The paper aims to provide new insights into which characteristics of an online SC increase the consumer-perceived benefits of possessing a mass-customized product. Design/methodology/approach Previous studies on mass customization (MC), sales configuration, and learning psychology are used to develop the research hypotheses, which are tested by analyzing data from 675 configuration experiences from a convenience sample of potential consumers using 31 real online SCs for laptops/notebooks, economy cars, and sport shoes/sneakers. Findings The paper finds support for the hypotheses that SCs with higher flexible-navigation, focused-navigation, and easy-comparison capabilities enhance not only the traditionally considered utilitarian benefit (UT), but also the consumer-perceived uniqueness benefit (UN) and self-expressiveness (SE) benefit (SE). Furthermore, consistent with the study’s hypotheses, SCs with higher benefit-cost communication and user-friendly product-space description capabilities are found to improve UT. The hypotheses that these two capabilities enhance UN and SE, however, are not supported. Post-hoc analyses suggest that the examined SCs are generally UT-centered and need improvement of their ability to communicate the UN and the SE a consumer could derive from the purchase of his/her configured product. Originality/value While prior research has primarily been concerned with conceptually arguing and empirically showing that uniqueness and self-expressiveness are two additional sources of consumer value in business-to-consumer MC, this is the first empirical study that offers insights into which characteristics online SCs should have in order to draw from these two value sources.

Modern methods for the cost management and process improvement integrated in the change management

2018 ◽  
Vol 4 (10) ◽  
pp. 290-297
Author(s):  
Katarina Marcinekova
Keyword(s):  
Change Management ◽  
Process Improvement ◽  
Quantitative Research ◽  
Cost Management ◽  
Change Implementation ◽  
Cost Calculation ◽  
Process Optimisation ◽  
Modern Methods ◽  
Evaluation And Monitoring ◽  
The Cost

The process of evaluation and monitoring of changes is difficult. The aim of change implementation is to achieve a positive effect. Adoption of an appropriate method is dependent on many different factors as well as an evaluation of a change influence. In the connection with that it is necessary to deal with process improvement. The utilisation of modern approaches in the Cost Management is really important. The aim of the paper is to show partial results of the primary quantitative research focusing on the Change Management integrated to the area of cost calculation, change effects and process optimisation. The data was acquired via questionnaire. Respondents would fill the questionnaire in online form as well as through personal interview. The questions were focused on the range of the utilisation of the modern methods, tools, indicators and calculations by Slovak enterprises. The tools of descriptive and inductive statistics were used for data analysis. Keywords: Process optimisation, calculation, cost, change management.

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