Relationship between strategic management accounting techniques and profitability – a
proposed model | Emerald Insight Books and journals Case studies Expert Briefings Open …

The suitability of target costing for use in construction remains controversial and specific
studies to assist its implementation are lacking. This research aims to critically inspect the …

ABSTRACT Target costing or Genka Kikaku, as originally named in Japan, is not only a tool
for managing costs, but a strategic approach for development of new products, that aims to …

This study aims to answer how rational task allocation between the nursing staff and the
support service provider in the healthcare context can increase the positive outcome of the …

This article aimed to identify the lean accounting (LA) practices aligned with the strategic
cost management (SCM) in companies of the industrial goods sector that work with lean …

O objetivo do artigo é identificar o uso de práticas da contabilidade enxuta (CE) no
alinhamento com a gestão estratégica de custos (GEC) em empresas do segmento de bens …

The restaurant/dining industry plays an important role in a developed market economy. It
provides jobs and contributes substantially to gross domestic product. Most New Zealand …

The study's goal is to combine cost techniques that employ capacity as a foundation for
allocating indirect costs, avoiding the disadvantages of these approaches while merging …

Engenharia Civil)–Faculdade de Engenharia Civil, Arquitetura e Urbanismo, Universidade
Estadual de Campinas, 2010. Proposta: O setor da construção civil está associado …

Este estudo teve por alvo um campo ainda pouco explorado, Lean Accounting (LA)
decorrente de empresas que aplicam a filosofia de Produção Enxuta (PE). As empresas …