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Journal articles on the topic 'Modern Costing Systems'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Christensen, John, and Joel S. Demski. "The classical foundations of 'modern' costing." Management Accounting Research 6, no. 1 (1995): 13–32. http://dx.doi.org/10.1006/mare.1995.1002.

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Sil, Kunal. "Scientific Application of Standard Costing Practices in Manufacturing Industries-A Case Study." ComFin Research 9, no. 4 (2021): 27–33. http://dx.doi.org/10.34293/commerce.v9i4.4356.

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Standard Costing is one of the very traditional and yet an important tool in cost accounting. It plays a crucial role in controlling costs of an organization. The purpose of this study is to explore how standard costing could be effectively used in even small scale industries. With the emergence of modern scientific accounting systems, few experts have placed their opinion against the use of standard costing, marking it as obsolete and dysfunctional. But, the outcome of this study have shown that application of standard costing as modern management tools is still very much acceptable and in vo

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Abbas, Riyam Mohammad. "Integration of Specification-Based Costing and Target Costing for Competitive Advantage." Frontline Marketing, Management and Economics Journal 5, no. 4 (2025): 7–27. https://doi.org/10.37547/marketing-fmmej-05-04-02.

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The current research aims to address the problem faced by the study sample company, which is characterized by inefficiency and inaccuracy in cost management to support competitive advantages due to its adherence to traditional systems. This is achieved by adopting modern cost and administrative accounting methods and techniques consistent with the rapid changes in the Iraqi economic environment. This approach aims to manage costs and support competitive advantages by using the cost-based specification (ABCII) and target costing (TC) techniques in a complementary relationship, ensuring improved

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Abbas, Riyam Mohammad. "Integration of Green Target Costing and Activity-Based Budgeting." Journal of Management and Economics 5, no. 4 (2025): 10–24. https://doi.org/10.55640/jme-05-04-03.

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This study aims to integrate green target costing and activity-based budgeting as modern cost management techniques in a men's clothing factory in Najaf, affiliated with the General Company for Textile Industries in Babil Governorate. This approach is based on an integrated approach to achieve a competitive advantage. Accordingly, the study's problem revolves around traditional methods, approaches, and systems in cost accounting and management, which have become incapable of providing useful information that helps these economic entities in general, and those in control in particular, meet mod

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Pererva, Petro, Olena Chernyshenko, Vladyslav Ponomarov, et al. "Formation of production cost by the methods of “Target costing” and “Kaizen costing” and their impact on the enterprise efficiency." Technology audit and production reserves 1, no. 4(81) (2025): 20–27. https://doi.org/10.15587/2706-5448.2025.323949.

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The object of this research is the process of formation of costs of enterprises for the production and sale of industrial products. The need for such a study is determined by the use of outdated methods of forming the cost of production at Ukrainian industrial enterprises, which are based on the actual costs of the enterprise. It is proved that the existing provisions of direct costing do not reproduce the provisions of the market pricing mechanism, since the market price is focused not on actual costs, but on the needs and preferences of consumers of products. A detailed study of the existing

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Holzer, H. Peter, and Wade Rogers. "THE ORIGINS AND DEVELOPMENTS OF FRENCH COSTING SYSTEMS (AS REFLECTED IN PUBLISHED LITERATURE)." Accounting Historians Journal 17, no. 2 (1990): 57–71. http://dx.doi.org/10.2308/0148-4184.17.2.57.

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This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of c

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Reynilda, Reynilda, and Mohammad Renal. "Evaluation of Public Sector Financial Management and Costing System in Improving Performance Effectiveness." Economics and Digital Business Review 6, no. 1 (2025): 1015–33. https://doi.org/10.37531/ecotal.v6i1.2236.

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This study aims to evaluate the effectiveness of financial management strategies and costing systems in improving public sector performance. The research seeks to identify best practices that optimize resource allocation, enhance fiscal transparency, and strengthen accountability in public financial management by assessing the role of modern budgeting methods, costing techniques, and financial governance frameworks. This study employs a Systematic Literature Review (SLR) approach, synthesizing findings from recent empirical and theoretical research on financial management and costing systems i

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Bowhill, Bruce, and Bill Lee. "The incompatibility of standard costing systems and modern manufacturing: Insight or unproven dogma?" Journal of Applied Accounting Research 6, no. 3 (2002): 1–24. http://dx.doi.org/10.1108/96754260280001030.

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Biadacz, Renata. "Quality costing in articles published in Polish journals." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 43–68. http://dx.doi.org/10.5604/01.3001.0012.1546.

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In the twentieth century, with the rapid changes in business practice, the importance of quality began to increase significantly, both from enterprises and customers perspective. The increased importance of quality and the emergence of new methods and tools supporting quality management has caused in- creased attention to quality costs and quality costing systems. The aim of the article is to present the state of scientific achievements in the field of quality costing as one of the solutions supporting modern cost management. To achieve the purpose of this article, it was necessary to conduct

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Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.

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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC productio

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Chen, Bing. "Leveraging Advanced AI in Activity-Based Costing (ABC) for Enhanced Cost Management." Journal of Computer, Signal, and System Research 2, no. 1 (2025): 53–62. https://doi.org/10.71222/6b2mrj72.

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The integration of Artificial Intelligence (AI) into Activity-Based Costing (ABC) systems represents a transformative shift in cost accounting methodologies, addressing the limitations of traditional ABC systems in handling complexity and large data volumes. AI-driven ABC systems leverage advanced algorithms, machine learning, and data analytics to enhance cost allocation precision, automate routine processes, and provide actionable insights into cost behaviors. This study explores the practical applications of AI-powered ABC systems in modern enterprises, focusing on their ability to improve

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Kitsantas, Thomas, Athanasios Vazakidi, and Constantinos Stefanou. "Integrating Activity Based Costing (ABC) with Enterprise Resource Planning (ERP) for Effective Management: A Literature Review." Technium: Romanian Journal of Applied Sciences and Technology 2, no. 7 (2020): 160–78. http://dx.doi.org/10.47577/technium.v2i7.1882.

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In the age of a global competition environment, the accurate costing measurement is important for planning and decision-making. To achieve this goal, contemporary costing methods are tested and applied such as the Activity Based Costing (ABC) in conjunction with the use of modern Information Technology (IT). The review study attempts a comparative analysis of both ABC and Traditional Costing Accounting (TCA), examining the main themes emerging from academic research and practitioners concerning the challenges, benefits, and barriers of ABC, analyzing the impact of the integration between ERP a

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Akhmetzianov, Ainur A., and Andrew Y. Sokolov. "Technical and Economic Indicators of Strategic Management Accounting in the Development Companies Based on the Life Cycle of the Produce." International Journal of Criminology and Sociology 9 (April 5, 2022): 2697–704. http://dx.doi.org/10.6000/1929-4409.2020.09.333.

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This article discusses the issues of technical and economic indicators of strategic management of a development company and the application of modern management accounting methods. We have analyzed various scientific studies of scientists in the field of product life cycle management and it was found that now this area is very popular and there is a demand for it from modern companies. In that reason for effective control and project planning, it has been proposed to use the Life Cycle Costing method, which can be successfully applied to development. This system was supplemented by the method

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Amirgaliyeva, Aigul, Yelena Kaliyeva, Korlan Kadyrova, Nazym Nurpeisova, Karlygash Bolshekbaeva, and Perizat Beisekova. "Identifying areas for improving management accounting tools in the food industry." Eastern-European Journal of Enterprise Technologies 1, no. 13 (133) (2025): 27–34. https://doi.org/10.15587/1729-4061.2025.322429.

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The object of the research is the individual elements of management accounting in the food industry. The study examines the key challenges faced by food industry organizations, which operate under the influence of numerous diverse factors and have their own industry-specific characteristics. This necessitates the use of modern administrative tools and unconventional solutions based on management accounting principles. Exploring the capabilities of the food industry management accounting system, it was found that the final stage can be extended to obtain data that enable cash flow monitoring, n

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Akhter, Farjana, Guna A. Hewa, Faisal Ahammed, Baden Myers, and John R. Argue. "Performance Evaluation of Stormwater Management Systems and Its Impact on Development Costing." Water 12, no. 2 (2020): 375. http://dx.doi.org/10.3390/w12020375.

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The contribution of this paper is a comparison of the installation cost of a conventional drainage system consisting of a network of pits and pipes, with that of a hybrid drainage system comprising a network of pits and pipes, supported by allotment scale infiltration measures in a modern greenfield residential development. The case study site is located in Pipers Crest, near Strathalbyn, South Australia. This as-built site consists of 56 allotments, 42 pits (hence 42 sub-catchments), one detention basin and over 1000 m of drainage pipes. In this study, conventional and hybrid (combination of

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Popovic, Nikola, and Marina Vasilic. "Activity-based costing on the example of prune-drying company." Journal of Agricultural Sciences, Belgrade 59, no. 3 (2014): 363–73. http://dx.doi.org/10.2298/jas1403363p.

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This paper examines the possibility of application of the activity-based costing in a company engaged in drying fruit. Activity Based Costing (ABC) was developed due to the shortcomings of traditional cost accounting systems, which was shown to have serious limitations, on one hand, and due to the need for more accurate cost price, on the other. This is of great importance for business decision making, which requires quality data and information, because the intense technical and technological progress has significantly altered the environment companies operate in. Along with this fact, major

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Gimžauskienė, Edita, and Loreta Valančienė. "The changing role of management accounting systems towards value creation." Journal of Economic and Financial Sciences 2, no. 1 (2008): 7–30. http://dx.doi.org/10.4102/jef.v2i1.357.

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Value concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal how the changed management accounting role integrates a focus on three key stakeholder groups: employees, customers and shareholders. Built on previous management accounting studies, this article explores when the management accounting system ensures value creation. The relationship between value creation and the management accounting system were disc

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Musa, Asaad, and Waleed Ibrahim. "THE ROLE OF ACTIVITY-BASED COSTING AND TARGET COST IN ACHIEVING COMPETITIVE ADVANTAGE IN SUDANESE INDUSTRIAL COMPANIES." Financial and credit activity problems of theory and practice 6, no. 53 (2023): 158–68. http://dx.doi.org/10.55643/fcaptp.6.53.2023.4144.

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The purpose of the article is to identify the role of trends in cost systems such as activity-based costing systems) ABC (and target cost (TC) to improve competitive advantage for the Sudanese industrial sector. This can help accountants in accuracy when measuring and calculating production and goods. Also, they assist companies in determining the price considering the allowable costs.The practical value of this scientific research lies in three folds. First, the findings will contribute to shedding light on the experience of using some modern cost systems in Giad industrial group companies -

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Werner, Michael L., and Fu Yuan Xu. "Improving Manufacturing Management with Activity Based Costing." Advanced Materials Research 472-475 (February 2012): 2494–501. http://dx.doi.org/10.4028/www.scientific.net/amr.472-475.2494.

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The calculation of product cost in modern manufacturing enterprises includes assigning direct costs and indirect costs (overhead) to products. Direct material and direct labor costs can be traced to individual products or batches of products. However, because overhead is an indirect cost and benefits more than one product, it is difficult if not impossible to determine the true overhead cost associated with the overhead resources consumed to manufacture individual products produced. The factory resources included in overhead are an important component of manufacturing product. Overhead costs h

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Khoja, Nada. "The Utilization of Best Practices and Contemporary Developments of Cost Accounting in Strategic Cost Management." International Journal of Financial, Administrative, and Economic Sciences 2, no. 6 (2023): 28–39. http://dx.doi.org/10.59992/ijfaes.2023.v2n6p2.

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For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. For industrial enterprises to be successful, the costing system in each production system should be determined and managed efficiently. Taking as a basis the cost management system is to help maximize the profit of the enterprise. To achieve this aim, contemporary enterprises should prepare for the future by constantly renewing themselves and competing under today

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Setyawan, Wahyu. "Activity-Based Costing as a Strategy to Improve Production Efficiency." Oikonomia : Journal of Management Economics and Accounting 2, no. 3 (2025): 166–74. https://doi.org/10.61942/oikonomia.v2i3.364.

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In the era of globalization and digital transformation, companies face competitive pressures that demand cost efficiency and information accuracy in decision making. Traditional costing systems often fail to reflect the complexity of modern production activities, thus risking distortion of cost information. Activity-Based Costing (ABC) is present as an alternative approach that is more accurate and strategic, by allocating costs based on activities that trigger resource consumption. This study uses a qualitative method with a case study of a manufacturing company that has implemented ABC, to e

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Shchepetova, Svetlana Ye, Kirill I. Shcherbin, and Olga L. Trukhinova. "Ensuring sustainable development of shipbuilding enterprises based on intelligent control systems." Russian Journal of Water Transport, no. 82 (March 14, 2025): 182–95. https://doi.org/10.37890/jwt.vi82.581.

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The modern extremely dynamic business environment sets shipbuilding enterprises the task of forming a mechanism for their sustainable development using intelligent control systems. The article analyzes the current economic problems of shipbuilding in Russia and the ways to solve them based on a systematic approach and tools of digitalization, automation and intellectualization. It is proposed to expand the functionality of intelligent management systems to coordinate changes at all levels of management. System helps to form timely and reasonable management and organizational actions through th

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Ruslan Brukhanskyi and Andrii Homotiuk. "Methodology for cost formation and determination of passenger transportation costs in a smart city: accounting and control." Economic Analysis, no. 34(4) (2024): 567–86. https://doi.org/10.35774/econa2024.04.567.

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Introduction. The digitalization of the transport sector is transforming traditional approaches to management accounting and cost control, especially in smart cities. The implementation of Intelligent Transport Systems (ITS), IoT solutions, GPS monitoring, and Big Data not only enhances the efficiency of transportation but also optimizes cost accounting and analysis. At the same time, cost calculation methods require adaptation to new economic and technological conditions. Research objective. The study aims to develop theoretical and methodological approaches to cost formation and the determin

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Raed, Majeed Abd Mohammed, Hashem Mahlhal Abbas, Kareem Ashour Hatem, and Falah Hasan Hussein. "Implementation of information technology (IT) in the financial reporting of the information costing under financial risks employing a modern approach." Eastern-European Journal of Enterprise Technologies 3, no. 13 (117) (2022): 37–43. https://doi.org/10.15587/1729-4061.2022.259054.

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In the research, the importance of information technology (IT) in the corporate financial reporting under financial risks by applying a current strategy is explored. It is essential for the company to have up-to-date accounting information systems that are able to meet its standards in order for it to be able to produce an accurate external financial report. In the current investigation, the utilization of accounting information systems (with a focus on Relevance, Reliability, and Information Security) helped to reduce the potential for monetary loss. A questionnaire was developed and distribu

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De Boni, Annalisa, Antonia D’Amico, Claudio Acciani, and Rocco Roma. "Crop Diversification and Resilience of Drought-Resistant Species in Semi-Arid Areas: An Economic and Environmental Analysis." Sustainability 14, no. 15 (2022): 9552. http://dx.doi.org/10.3390/su14159552.

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Specialization and intensification in agriculture have increased productivity but have also led to the spread of monocultural systems, simplifying production but reducing genetic diversity. The purpose of this study was to propose crop diversification as a tool to increase biodiversity and achieve sustainable and resilient intensive agriculture, particularly in areas with water scarcity. In this paper, a combined life cycle assessment (LCA) and life cycle costing (LCC) applied to evaluate the environmental and economic sustainability of a differentiated system of cultivation were (pomegranates

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Garg, Mr Yugansh, and Ms Bhavana Gupta. "Performance Analysis and Comparison of the Micro Virtual Machines Provided by the Top Cloud Vendors." International Journal of Research Publication and Reviews 04, no. 02 (2023): 1326–33. http://dx.doi.org/10.55248/gengpi.2023.4229.

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Public Clouds are the backbone of the modern IT Industry. The modern tech start-ups to are heavily dependent on the Public Clouds as save the capital expenditure. Public Clouds offer a wide range of Virtual Infrastructure beginning from single core 0.25 GB RAM virtual machines to 128 cored 3904 GB RAM Virtual Servers aided with GPUs. Apart from costing, The performance of the virtual machines can impact on the services offered. The paper tries to analyse the performance of the Light virtual machines provided by the different cloud vendors and maps their ability to handle certain set of tasks.

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Sirait, Siska Aminarti, J.E.Angelika Br.Nababan, Jhon Cristmas Damanik, and Lira Setia Rajagukguk. "PERAN PRAKTIK AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI OPERASIONAL DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR." JURNAL ILMIAH EKONOMI DAN MANAJEMEN 3, no. 7 (2025): 372–76. https://doi.org/10.61722/jiem.v3i7.6012.

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This study aims to examine the role of management accounting practices in improving operational efficiency and financial performance in manufacturing companies. In an increasingly competitive market environment, companies are required to implement effective cost control systems and performance reporting mechanisms. This research employs a literature review approach by analyzing various academic sources relevant to the topic. The findings indicate that management accounting techniques—such as budgeting, modern costing systems, and variance analysis—play a crucial role in identifying inefficienc

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Kovács, Gyöngyi, and Pall Rikhardsson. "Accounting for reverse logistics activities." Corporate Ownership and Control 4, no. 1 (2006): 309–16. http://dx.doi.org/10.22495/cocv4i1c2p7.

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Traditional logistics systems aim at minimising total (logistics) costs. At the same time, these systems focus on forward material flows in the supply chain. Concerns for the environment, and warranty related product returns have led to both end-of-life and commercial product take-backs, introducing the question of reverse material flows in these systems. These are backward moving inventories that have to be (re-)processed and show several coupling points to the forward materials flows in the logistics system. We argue that modern accounting systems are challenged with the phases of remanufact

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Colomina, Ismael, and Pere Molina. "Unmanned aerial systems for photogrammetry and remote sensing: A review." ISPRS Journal of Photogrammetry and Remote Sensing 92 (June 1, 2014): 79–97. https://doi.org/10.5281/zenodo.57983.

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We discuss the evolution and state-of-the-art of the use of Unmanned Aerial Systems (UAS) in the field of Photogrammetry and Remote Sensing (PaRS). UAS, Remotely-Piloted Aerial Systems, Unmanned Aerial Vehicles or simply, drones are a hot topic comprising a diverse array of aspects including technology, privacy rights, safety and regulations, and even war and peace. Modern photogrammetry and remote sensing identified the potential of UAS-sourced imagery more than thirty years ago. In the last five years, these two sister disciplines have developed technology and methods that challenge the curr

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Hingst, Lennart, Antal Dér, Christoph Herrmann, and Peter Nyhuis. "Towards a Holistic Life Cycle Costing and Assessment of Factories: Qualitative Modeling of Interdependencies in Factory Systems." Sustainability 15, no. 5 (2023): 4478. http://dx.doi.org/10.3390/su15054478.

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Modern factory planning requires a holistic perspective taking economic as well as environmental sustainability over the entire factory life cycle into account. As a complex socio-technical system, the factory life cycle consists of multiple life cycles of the inherent factory elements. A holistic understanding of the individual life cycles and their interdependencies is missing for both planning and operation of a factory. Therefore, the goal is to develop a system understanding about life cycle-oriented factory planning and to analyze the contribution of relevant factory elements to the sust

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SADOWSKA, BEATA. "Management accounting as an element of an integrated information system of an enterprise." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 225–46. http://dx.doi.org/10.5604/01.3001.0012.1555.

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When running a business, entrepreneurs need different information. Information is indispensable for making economic decisions and is crucial to the success of an enterprise. It is generated by the accounting system and sourced from business environment. Enterprises designing their information systems current- ly pay attention to the fact that these are integrated systems, which are created by the financial and man- agement accounting subsystems, often additionally supported by the controlling subsystem. The aim of this paper is to define the type of information needs of enterprises and to indi

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Thaeer, Sufyan, та Nawfel Hussain. "دور اسلوب تيار القيمة في إدارة التكاليف". Al Kut Journal of Economics and Administrative Sciences 16, № 51 (2024): 22–44. http://dx.doi.org/10.29124/kjeas.1651.02.

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The research aims to explain the role of value stream cost in cost management through the use of the value stream, which works to manage the costs that flow to the product in the production process, analyzing the activities related to the production process, and classifying these activities into primary activities and secondary activities, while making all activities primary with direct costs on them. Here comes the role of the cost of the value stream, which measures the cost of each value stream of a basic product in the economic unit. This study was conducted at the Dora refinery of the Cen

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Abdulhameed Altoum Alotaibi, Dirar, Salah Mahdi Jawad Al-Kawaz, and Basem Abdul-Hussein Al-Qassab. "The role of the time-based product life cycle cost technique in managing costs in economic units." Global Journal of Economics and Business 11, no. 3 (2021): 437–51. http://dx.doi.org/10.31559/gjeb2021.11.3.8.

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The purpose of this study is to direct interest in using the sound methodology in cost management and to choose a more effective approach to managing costs from a series of alternatives in order to obtain more accurate data on the cost of the product. Competition in the market, Clarifying the role of the time-based product life cycle costing technique in providing integrated information on resources and their costs and for each stage of the product life cycle, which would contribute to managing costs throughout the product life cycle. To achieve this goal, the time-based product life cycle cos

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Hanák, Tomáš, and Ivan Marović. "Performance Management in Czech Construction." Tehnički glasnik 16, no. 1 (2022): 113–20. http://dx.doi.org/10.31803/tg-20211203121521.

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Performance management belongs to crucial managerial activities. This study aims to address how performance management in construction is applied among Czech public organizations on the project level. In order to address this issue, qualitative data has been collected by semi-structured interviews of experienced experts representing organizations owning/operating important facilities and infrastructure (road and rail infrastructure, water and sewage systems, education facilities and collectors). Findings revealed that the level of performance management adoption is rather low, organizations mo

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Sen, Vitalii, and Vasyl Tsaruk. "Innovative approaches to accounting and management of logistics costs in the digital economy." Economic Analysis, no. 34(3) (2024): 438–46. https://doi.org/10.35774/econa2024.03.438.

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Introduction. In the current conditions of globalization and digitalization, effective management of logistics costs is becoming an important factor in ensuring the financial stability and competitiveness of enterprises. Logistics costs, which include transportation, warehousing, inventory management, and information support, significantly influence companies’ operations. The introduction of innovative approaches such as Activity-Based Costing (ABC), Lean Accounting, and modern information systems (ERP, TMS) opens new opportunities for cost optimization. Purpose of the study. The purpose of th

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Researcher. "LESSONS LEARNED FROM CRITICAL SYSTEM FAILURES: A TECHNICAL OVERVIEW." International Journal of Engineering and Technology Research (IJETR) 9, no. 2 (2024): 358–67. https://doi.org/10.5281/zenodo.13843406.

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This article explores critical system failures across various technological domains, offering valuable insights for IT professionals, developers, and system architects. Through detailed case studies, it examines security breaches in Kafka clusters, disaster recovery failures, cryptographic vulnerabilities, and GPS accuracy issues in urban environments. The article highlights the increasing complexity and interconnectedness of modern IT systems, underscored by projected global IT spending of $4.5 trillion in 2023. It analyzes the financial and reputational impacts of these failures, with data b

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Farkas, Maia, Lee Kersting, and William Stephens. "Modern Watch Company: An instructional resource for presenting and learning actual, normal, and standard costing systems, and variable and fixed overhead variance analysis." Journal of Accounting Education 35 (June 2016): 56–68. http://dx.doi.org/10.1016/j.jaccedu.2016.02.001.

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Olajide, John Oluwaseun, Bisayo Oluwatosin Otokiti, Sharon Nwani, Adebanji Samuel Ogunmokun, Bolaji Iyanu Adekunle, and Joyce Efekpogua Fiemotongha. "Integrating Financial Strategy with Operational Cost Structures in Manufacturing Cost Management Models." Journal of Frontiers in Multidisciplinary Research 3, no. 1 (2022): 372–77. https://doi.org/10.54660/.jfmr.2022.3.1.372-377.

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This paper investigates the integration of financial strategy with operational cost structures within manufacturing cost management models, emphasizing its critical role in enhancing both financial performance and operational efficiency. Through a comprehensive review of theoretical foundations, the study examines key financial planning, budgeting, and capital allocation concepts alongside detailed operational cost components, including fixed, variable, and semi-variable costs. It critiques traditional cost management frameworks and advocates for an integrative approach supported by modern ERP

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Abdulaziz, Jafar Othman Elsharif, and Mohammed Atiah Alharbi. "The impact of applying target costing on enhancing the competitive advantage of industrial companies in the kingdom of Saudi Arabia: A field study." Edelweiss Applied Science and Technology 9, no. 5 (2025): 2886–98. https://doi.org/10.55214/25768484.v9i5.7609.

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This study explores the impact of implementing the Target Costing (TC) approach on enhancing the competitive advantage of industrial companies in the Kingdom of Saudi Arabia. The research adopts a descriptive-analytical methodology, utilizing a structured questionnaire distributed to 211 financial managers, accountants, and administrative staff. The collected data were analyzed using SPSS to assess the relationship between TC application and key dimensions of competitiveness, including cost reduction, quality enhancement, and operational flexibility. The findings reveal that applying TC has a

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Petrovets, I. "IMPROVEMENT OF THE ACCOUNTING AND CONTROL SYSTEM IN ENTERPRISE MANAGEMENT." Visnyk Universytetu “Ukraina”, no. 13 (40) (2025): 159–68. https://doi.org/10.36994/2707-4110-2025-13-40-15.

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The presented material identifies the main areas of improvement of the accounting and control system, in particular, the introduction of innovative technologies, strengthening internal control, improving the quality of financial reporting and harmonizing the accounting methodology in accordance with international standards. One of the key components of improving the accounting and control system is the use of modern information technologies, such as ERP systems, artificial intelligence, big data (Big Data) and blockchain. ERP systems ensure the integration of all functional units of the enterp

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Spivak, Serhii, Tetyana Korolyuk, Roman Kapustyak, and Vitalii Sushynskii. "Improvement of the mechanism of enterprise cost management in modern conditions." Galician economic journal 94, no. 3 (2025): 49–56. https://doi.org/10.33108/galicianvisnyk_tntu2025.03.049.

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The article considers the current issues of improving the mechanism of enterprise cost management in the conditions of modern economic instability, increased competition and constant changes in legislation, which is especially acutely manifested in Ukrainian realities. It is proven that effective cost management is critically important for ensuring the viability, financial stability and competitiveness of enterprises. Traditional approaches focused only on accounting and control no longer meet market dynamics, which necessitates the need to integrate cost management with other management proce

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Shukla, Prashant, Parth Sharma,, Ojas Mayur,, Kunal Garg, and Dr Narendra. "Density Based Traffic Management System." International Scientific Journal of Engineering and Management 04, no. 03 (2025): 1–9. https://doi.org/10.55041/isjem02557.

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Urban traffic congestion has emerged as a critical challenge in modern cities, with static traffic signal systems exacerbating inefficiencies in traffic flow management. Conventional systems rely on fixed timers that do not adapt to real-time traffic density, leading to prolonged idling, increased fuel consumption, and elevated greenhouse gas emissions. For instance, the INRIX Global Traffic Scorecard 2022 reported that the average U.S. driver lost 51 hours annually due to congestion, costing the economy over $81 billion in wasted time and fuel. In developing nations like India, where heteroge

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Abu baker Ahmed Yousif Mohammed Ali, Shihabeldeen Mohamed Ah, Abu baker Ahmed Yousif Mohammed Ali, Shihabeldeen Mohamed Ah. "The Important of accounting for throughput and its role in supporting the competitive advantage for Sudanese industrial companies: أهمية المحاسبة عن الإنجاز ودورها في دعم الميزة التنافسية في الشركات الصناعية السودانية". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 25 (2021): 104–89. http://dx.doi.org/10.26389/ajsrp.q010521.

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The study investigated the important of accounting for throughput and its role in supporting the competitive advantage for Sudanese industrial companies. The problem of the study was that the traditional costing systems not considered accurate in providing information that would help support the competitive advantage in the Sudanese industrial companies. Which lead to look for modern systems، especially the method of accounting for achievement، the study Objectives to clarify the role of the accounting method for achievement in supporting the competitive advantage of Sudanese industrial compan

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Telnov, Yury, Vasiliy Kazakov, Aleksey Bryzgalov, and Igor Fiodorov. "Methods and models for substantiating application scenarios for the digitalization of manufacturing and business processes of network enterprises." Business Informatics 17, no. 4 (2023): 73–93. http://dx.doi.org/10.17323/2587-814x.2023.4.73.93.

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The process of digital transformation of enterprises is associated with the organization of manufacturing and business processes within the framework of selected types of business models and digital platforms, the distribution and economic substantiation of the roles of participants in network interactions, and ensuring the semantic interoperability of their interaction. Currently, certain experience has been accumulated in the implementation of modern business models for the digital transformation of enterprises which is reflected in the concepts of the Industrie 4.0, the Industrial Internet

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Klychova, Guzaliya, Alsou Zakirova, Amina Khusainova, Ekaterina Markovina, and Elena Zaharova. "Methodological basis of internal control in the costs management system of enterprises." E3S Web of Conferences 273 (2021): 10040. http://dx.doi.org/10.1051/e3sconf/202127310040.

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In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational a

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Ward, Rob, Burak Sencer, Bryn Jones, and Erdem Ozturk. "Accurate prediction of machining feedrate and cycle times considering interpolator dynamics." International Journal of Advanced Manufacturing Technology 116, no. 1-2 (2021): 417–38. http://dx.doi.org/10.1007/s00170-021-07211-2.

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AbstractThis paper presents an accurate machining feedrate prediction technique by modelling the trajectory generation behaviour of modern CNC machine tools. Typically, CAM systems simulate machines’ motion based on the commanded feedrate and the path geometry. Such approach does not consider the feed planning and interpolation strategy of the machine’s numerical control (NC) system. In this study, trajectory generation behaviour of the NC system is modelled and accurate cycle time prediction for complex machining toolpaths is realised. NC system’s linear interpolation dynamics and commanded a

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Stevanović, Tatjana, Ljilja Antić, and Amer Rastić. "Specificity of application of throughput accounting in JIT business environment." Ekonomski izazovi 9, no. 17 (2020): 89–104. http://dx.doi.org/10.5937/ekoizazov2017089s.

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JIT business system appears as one of the features of the modern dynamic business environment. JIT's production philosophy looks at a complete scheme of business processes, from the procurement of raw materials, through its transformation into components to the finished product that the company places on the market. In doing so, great attention is paid to the control of performance measures such as: time, cost, inventory and quality. Successful management of the company in such conditions requires the collection, measurement, classification, processing and distribution of a mass of diverse inf

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Ali, Wisam, та Ismael Abass. "استعمال تقنية التكلفة على أساس النشاط الموجّه بالوقت رباعي المراحل في تعزيز الميزة التنافسية المستدامة ( بحث تطبيقي في مصنع نسيج وحياكة واسط )". Al Kut Journal of Economics and Administrative Sciences 15, № 48 (2023): 584–622. http://dx.doi.org/10.29124/kjeas.1548.27.

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The research aims to demonstrate the role of cost technology based on the four-stage time-oriented activity in improving the value chain, which is reflected in the achievement of sustainable competitive advantage, which can be applied in economic units to achieve the objectives of cost management, and to provide appropriate information for competitive administrative decision-making . In order to achieve the objectives of the research and test its hypotheses, the Wasit knitting and weaving factory - the knitting department of the outer circle (mixed polyester) was chosen as a place for research

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Gonepally, Srinivas, Kishor Kumar Amuda, Praveen Kumar Kumbum, Vijay Kumar Adari, and Vinay Chunduru. "The Evolution of Software Maintenance." Journal of Computer Science Applications and Information Technology 6, no. 1 (2021): 1–8. http://dx.doi.org/10.15226/2474-9257/6/1/00150.

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Abstract: Software maintenance is a critical aspect of the software development life cycle, ensuring the longevity, adaptability, and reliability of software systems. This paper provides an overview of the evolution of software maintenance practices over the years, tracing its journey from early ad-hoc approaches to modern, systematic methodologies. The landscape of software maintenance has undergone significant transformations in response to the growing complexity of software systems, changing user requirements, and advancements in technology. The early stages of software maintenance were cha

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Azad, Zeeshan, and Muhammad Shakeel Virk. "Cable Propelled Gondola System Operation in Icing Conditions." International Journal of Safety and Security Engineering 12, no. 3 (2022): 403–12. http://dx.doi.org/10.18280/ijsse.120315.

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The scope of this study comprehends problems associated with modern urban vehicles known as cable propelled gondolas system operations in icing conditions. The aspects under consideration are problems related to the operations, safety, and maintenance of cable car systems in harsh climate conditions. The geographical location of the gondola cars makes them vulnerable to severe weather conditions especially in cold climates of the northern hemisphere, where icing on its components is an operational, maintenance, and safety concern. The harsh climate conditions can cause unadorned malfunctions p

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