چهارشنبه 26 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Electronics: A case study of economic value added in target costing |
| عنوان فارسی مقاله | لکترونیک: مطالعه موردی ارزش افزوده اقتصادی در هزینه یابی هدف |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2012 |
| عنوان مجله |
Management Accounting Research |
| تعداد صفحات مقاله انگلیسی | 17 |
| رفرنس | دارد |
| تعداد رفرنس | 80 |
| چکیده مقاله | |
| چکیده |
Whilst target costing and strategic management accounting (SMA) continue to be of considerable interest to academic accountants, both suffer from a relative dearth of empirically based research. Simultaneously, the subject of economic value added (EVA) has also been the subject of little research at the level of the individual firm. The aim of this paper is to contribute to both the management accounting and value based management literatures by analysing how one major European based MNC introduced EVA into its target costing system. The case raises important questions about both the feasibility of cascading EVA down to product level and the compatibility of customer facing versus shareholder focused systems of performance management. We provide preliminary evidence that target costing can be used to align both of these perspectives, and when combinedwithotherSMAtechniquesitcanserveas“thebridgeconnectingstrategyformulation with strategy execution and profit generation. |
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| دانلود | |
