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Journal articles on the topic 'Practice of strategic cost management'

Author: Grafiati

Published: 4 June 2021

Last updated: 7 February 2022

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1

Wright, Patrick M., and Gary C. McMahan. "Theoretical Perspectives for Strategic Human Resource Management." Journal of Management 18, no. 2 (1992): 295–320. http://dx.doi.org/10.1177/014920639201800205.

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Critics have argued that the field of human resource management (HRM) lacks a coherent theoreticalframework. This article attempts to further the theoretical development of SHRM through discussing six theoretical models (behavioral perspective, cybernetic models, agencyltransaction cost theory, resource-based view of the firm, power/resource dependence models, and institutional theory) that are usefulfor understanding both strategic and non-strategic determinants of HR practices. Finally, the implications of a stronger theoretical approach to SHRM research and practice are discussed.

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Dal Magro, Cristian Baú, Thiago Bruno de Jesus Silva, and Roberto Carlos Klann. "Behavior strategic organizational and results management practice in brazilian." Revista Ibero-Americana de Estratégia 16, no. 1 (2017): 119–37. http://dx.doi.org/10.5585/ijsm.v16i1.2389.

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The strategic organizational behavior interferes with competitiveness, performance and business expansion, while the discretion of managers on the financial choices can be detrimental to organizational reputation in the market and could mitigate agency conflicts. Restlessness research relates to the possibility that the organizational strategic behavior can be turned into opportunistic attitudes of management that include similarities aggressive strategies, creativity, flexibility and proactivity. The aim of the study was to investigate the effect of different organizational strategic behavior

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Wegmann, Gregory. "A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 161–84. http://dx.doi.org/10.24191/apmaj.v14i2-08.

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This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology

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Rodríguez-Escobar, Javier Alfonso, and Javier González-Benito. "The effect of strategic alignment on purchasing management." Management Research Review 40, no. 11 (2017): 1175–200. http://dx.doi.org/10.1108/mrr-02-2017-0042.

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Purpose This research aims to establish the role of the purchasing function’s strategic alignment in the relationship between well-established practices and performance in that function. It is argued that the strategic alignment of purchasing may have effects (direct, mediating and moderating effects) on the purchasing function’s operating performance. Design/methodology/approach The hypotheses derived from key studies about strategic and advanced purchasing practices are tested with data from 156 industrial companies using structural equation modelling methodology. Findings The results sugges

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Ahmed, Syed Waqar, and Danish Ahmed Siddiqui. "Human Resource Management, Total Quality Management and Competitive Advantages: Evidence from Pakistani Banking Industry." Human Resource Research 4, no. 1 (2020): 1. http://dx.doi.org/10.5296/hrr.v4i1.16410.

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This study aimed to investigate the relationship between human resource management (HRM) practices, total quality management (TQM) practices and competitive advantages in banking industry of Pakistan. HRM practices included Recruitment & Selection, Training & Development, Performance Appraisal, and Compensation & Reward. TQM practices consist of Leadership, Continuous Improvement, Customer Satisfaction, Employee Empowerment, and Strategic Planning. And lastly, competitive advantages is represented by Cost Leadership, and Differentiation. We applied (Obeidat, Yousef, Tawalbeh, &

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Edvardsson, Ingi Runar, Susanne Durst, and Gudmundur Kristjan Oskarsson. "Strategic outsourcing in SMEs." Journal of Small Business and Enterprise Development 27, no. 1 (2019): 73–84. http://dx.doi.org/10.1108/jsbed-09-2019-0322.

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Purpose So far, there are very few empirical research studies available on the outsourcing pattern among small- and medium-sized enterprises (SMEs). The purpose of this paper is to examine strategic outsourcing among Icelandic SME service firms, from 2009 to 2018. Design/methodology/approach The data presented in this paper cover responses from 802 small service firms, which were collected through telephone and online questionnaires. In order to have sufficient data on strategic outsourcing and to ensure a decent analysis, three surveys were combined. Findings The main finding of the present p

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Gryn, V. P. "Historical aspects of the origin of strategic management accounting." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 13–19. http://dx.doi.org/10.26642/pbo-2021-48-13-19.

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The necessity of the analysis of historical features of formation of the strategic management accounting has been grounded. The peculiarities of the crisis in management accounting in the 1980s have been determined. The requirements to the management accounting system in terms of strategic cost management have been identified. A significant increase in attention to the problems of development of strategic management accounting (demarcation with classical management accounting, separation of methods, empirical research of accounting practice) since the 2000s has been established. The lack of a

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Zheng, Songyue, and Qiang Wang. "Mitigating hidden costs in service offshoring: a strategic management perspective." Industrial Management & Data Systems 117, no. 6 (2017): 1058–76. http://dx.doi.org/10.1108/imds-05-2016-0187.

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Purpose IT-enabled service offshoring has become a vital and widespread practice for firms seeking to realize various advantages. However, many firms suffer from “hidden costs” (the discrepancies between the expected and actual costs of offshoring), and these firms often find a disappointing outcome from their offshoring decisions. The purpose of this paper is to explore whether and how the adoption of an offshoring strategy can reduce such hidden costs and how this effect can be moderated by contextual factors, including the complexity of tasks and the accumulation of experience. Design/metho

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Matipa, Wilfred M., Denis Kelliher, and Marcus Keane. "A strategic view of ICT supported cost management for green buildings in the quantity surveying practice." Journal of Financial Management of Property and Construction 14, no. 1 (2009): 79–89. http://dx.doi.org/10.1108/13664380910942653.

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Ellram, Lisa M., and Linda L. Stanley. "Integrating strategic cost management with a 3DCE environment: Strategies, practices, and benefits." Journal of Purchasing and Supply Management 14, no. 3 (2008): 180–91. http://dx.doi.org/10.1016/j.pursup.2008.05.003.

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Qehaja, Albana Berisha, Enver Kutllovci, and Justina Shiroka Pula. "Strategic Management Tools and Techniques Usage: a Qualitative Review." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 2 (2017): 585–600. http://dx.doi.org/10.11118/actaun201765020585.

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This paper is one of the few studies to review the empirical literature on strategic management tools and techniques usage. There are many techniques, tools and methods, models, frameworks, approaches and methodologies, available to support strategic managers in decision making. They are developed and designed to support managers in all stages of strategic management process to achieve better performance. Management schools provide knowledge of these tools. But their use in organizations should be seen in practice‑based context. Consequently, some questions arise: Do they use these strategic t

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Chowdary, Nagendra V., Vandana Jayakumar, and R. Muthukumar. "Cost of employee loyalty@Anand Finance." Emerald Emerging Markets Case Studies 6, no. 1 (2016): 1–26. http://dx.doi.org/10.1108/eemcs-05-2014-0138.

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Subject area Organizational Behavior and Strategic Management. Study level/applicability MBA, Management/Executive development programs. Case overview This case study can be used effectively for understanding the nuances of employee loyalty, especially if there is a cost of employee loyalty. While Anand Finance is happy that its workforce has largely been loyal, the volatile, uncertain, complex and ambiguous times force it to chart new course of action. The newly appointed Business Head, Ashok Singh's challenges compound when he finds that there was not’t a single innovation or best practice a

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Ivankovič, Gordana, and Mateja Jerman. "Comparative analysis of budgeting in the Slovene hotel industry." Tourism and hospitality management 17, no. 1 (2011): 91–100. http://dx.doi.org/10.20867/thm.17.1.7.

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The main purpose of the presented research was to investigate whether Slovene hotels that have a business strategy and strategic management accounting are more successful in comparison with those that still do not have a long-term business strategy and strategic management accounting.Hotels that have a business strategy and strategic management accounting are expected to be more successful in comparison with those that still do not have a long-term business strategy. Questionnaires were distributed to the management of selected Slovene hotels. The Slovene budgeting practices were assessed in S

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Zarbo, Richard J., and M. Elizabeth H. Hammond. "Conference Summary, Strategic Science Symposium." Archives of Pathology & Laboratory Medicine 127, no. 5 (2003): 549–53. http://dx.doi.org/10.5858/2003-127-0549-cssss.

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Abstract Context.—Practicing pathologists often encounter controversial clinical issues and nonstandardized laboratory approaches to the evolving science of predictive/prognostic tumor marker assays. This dilemma becomes especially acute when the assay is the sole determinant for selection of a specific therapy. Objectives.—To summarize the areas of practical agreement and identify opportunities for improvement in Her-2/neu testing of breast cancer. Design.—The College of American Pathologists created a new comprehensive education model, called Strategic Science, with expert speakers integrati

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Mitike, Nigussie Meshesha. "Information Management and Strategic Communication for Institutional Change in Ethiopia." International Journal of Public Administration in the Digital Age 2, no. 4 (2015): 46–64. http://dx.doi.org/10.4018/ijpada.2015100104.

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The growing need for institutional effectiveness and efficiency in meeting institutionally set objectives cannot be seen independent of information management and strategic communication. As a result, information management and strategic communication practices have become quite useful to improve the effectiveness and efficiency of institutions. To find out the information management and strategic communication situation in the Southern Nations, Nationalities and People's Regional state (SNNPRs) in Ethiopia, primary data were collected from nine zonal departments in selected three most populat

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Alegre, Helena. "Is strategic asset management applicable to small and medium utilities?" Water Science and Technology 62, no. 9 (2010): 2051–58. http://dx.doi.org/10.2166/wst.2010.509.

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Urban water infrastructures provide essential services to modern societies and represent a major portion of the value of municipal physical assets. Managing these assets rationally is therefore fundamental for the sustainability of the services and to the economy of societies. “Asset Management” (AM) is a modern term for an old practice—assets have always been managed. In recent years, significant evolution occurred in terms of the AM formal approaches, of the monitoring and decision support tools and of the implementation success cases. However, most tools developed are too sophisticated and

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Sahota, Kavinder, and Carole Bennett. "Analysis of Emergency Room Visits Reveals a Seriously Mentally Ill, Medically Fragile Population Requiring Strategic Management." Journal of the American Psychiatric Nurses Association 25, no. 6 (2019): 496–500. http://dx.doi.org/10.1177/1078390318823972.

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OBJECTIVE: This practice improvement project evaluated the cost of health care services utilized by patients with comorbid mental and physical chronic conditions who were psychiatrically hospitalized but transported for health care services of physical symptoms that developed during their psychiatric hospitalization. METHOD: A retrospective review of invoices to a regional psychiatric hospital for non-psychiatric health services utilized by inpatients revealed high costs of emergency room (ER) visits from July 2016 to June 2017. Medical records for these seriously mentally ill inpatients who v

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Kitchen, Philip J., and Inga Burgmann. "Integrated marketing communication: making it work at a strategic level." Journal of Business Strategy 36, no. 4 (2015): 34–39. http://dx.doi.org/10.1108/jbs-05-2014-0052.

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Purpose – The purpose of this paper is to describe, review and critique the concept of integrated marketing communications (IMCs) and to suggest ways forward conceptually and managerially. Design/methodology/approach – This paper critically reviews the emergence, growth and current status of IMC. Findings – As the authors consider IMC diffusion in business practice, its generic acceptance in terms of theory and obstacles or difficulties standing in the way of further developments, this leads to positioning IMC more ably, strengthening its theoretical foundations, critiquing its contribution so

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Pereira-Moliner, Jorge, Eva M. Pertusa-Ortega, Juan José Tarí, María D. López-Gamero, and Jose F. Molina-Azorín. "Organizational design, quality management and competitive advantage in hotels." International Journal of Contemporary Hospitality Management 28, no. 4 (2016): 762–84. http://dx.doi.org/10.1108/ijchm-10-2014-0545.

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Purpose The aim of this study is to examine the relationship between practices of quality management (QM) and the characteristics of organizational design, and QM and competitive advantage. Design/methodology/approach The study uses a partial least squares approach to test these relationships in 350 hotels in Spain. Findings The findings show that QM influences specialization, formalization and interdepartmental interactions, and that QM practices influence both cost and differentiation competitive advantage. The results also indicate the importance of QM strategic and operational systems as p

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Parker, David W., Nicholas Parsons, and Fitri Isharyanto. "Inclusion of strategic management theories to project management." International Journal of Managing Projects in Business 8, no. 3 (2015): 552–73. http://dx.doi.org/10.1108/ijmpb-11-2014-0079.

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Purpose – The purpose of this paper is to explore the benefits of integrating the theory of constraints (TOC), resources-based theory (RBT), resource advantage theory (RAT), with a structured project-based methodology e.g., Project Management Body of Knowledge. This paper describes each theory and explores what benefits a unified model would bring to project management. This paper represents the conceptual development of an integrated framework that will be tested in a range of project management scenarios in various industrial sectors. Design/methodology/approach – Extant literature is used t

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Tulkoff, Cheryl, and Greg Caswell. "Obsolescence Management & the Impact on Reliability." International Symposium on Microelectronics 2012, no. 1 (2012): 000591–97. http://dx.doi.org/10.4071/isom-2012-wa23.

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Component obsolescence management is a strategic practice that also mitigates the risk of counterfeit parts. Left unchecked, obsolescence issues increase support, development and production costs. So, planning ahead is critical. For companies that do proactively manage component availability and obsolescence, the effect of long-term storage on manufacturability and reliability is the area of major concern. Many issues can arise depending on the component technology and storage environment. Reliability concerns to consider include solderability, stress driven diffusive voiding, moisture, Kirken

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Rathwatta, Hiruni, and Tharusha Gooneratne. "Strategic Management Accounting Tools as a ‘Package’: A Case Study." Asia-Pacific Management Accounting Journal 16, no. 2 (2021): 59–93. http://dx.doi.org/10.24191/apmaj.v16i2-03.

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Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to

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Gonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT." Transbaikal state university journal 27, no. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.

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The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and

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Trinovianti, Rina, and Sangkala Ruslan. "IMPLEMENTATION HUMAN RESOURCE MANAGEMENT IN IMPROVING COMPETITIVE ADVANTAGE of PT CSI." Dinasti International Journal of Education Management And Social Science 2, no. 4 (2021): 614–29. http://dx.doi.org/10.31933/dijemss.v2i4.812.

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This researchXaims to analyzeXthe implementation of the integration process of the company's strategic plan and HRD strategic plan in increasing competitive advantage in PT CSI. The research dataXis collectedXfrom in-depth interviews and secondary data as well as primary data from HRD in 2019. Qualitative research methods with approaches case studies are used in this study. The results of the study found that the implementation of Human Resource Management has not been oriented towards comprehensive investment. It is proven that HRD is still considered a cost center, even though there has been

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Young, Peter C., and Martin Fone. "Organisation Risk Management in UK Police Authorities: An Integrated Management Approach." International Journal of Police Science & Management 1, no. 1 (1998): 48–57. http://dx.doi.org/10.1177/146135579800100106.

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Risk management is evolving into a broader, more general, management role in organisations. This emerging form, called organisation risk management (ORM), seeks to manage all organisation risks in an integrated, comprehensive and strategic manner. The public sector has been somewhat slow to adopt both this view and practice, but changing political, social and economic pressures are forcing public authorities to provide better services with increasingly limited resources; and these pressures, in turn, are heightening the awareness of the value in managing the cost of risk. This paper introduces

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Mbah, Stella, Jeffery Obiezekwem, and Azuka Okuoyibo. "Inventory Management and Operational Performance of Manufacturing Firms in South-East Nigeria." International Business Research 12, no. 7 (2019): 76. http://dx.doi.org/10.5539/ibr.v12n7p76.

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This study aims to ascertain the relationship between inventory management and operational performance of quoted manufacturing firms in the south-east; one of the geographic regions with high industrialization prospects in Nigeria. To achieve this, operational performance of manufacturing firms and their association with components of inventory management; inventory cost, just-in-time approach, materials requirement planning and strategic supplier partnership, was examined through a questionnaire. Three hundred and seventy-one copies of a questionnaire issued to five hundred and thirty-eight s

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Al-Rashid, Abdelsalam, Rawan Al-Hiyari, Ghazi A. Samawi, Metri Mdanat, and Loay Salhieh. "An empirical taxonomy of purchasing practices in manufacturing firms in developing countries." Journal of Governance and Regulation 10, no. 1 (2021): 112–24. http://dx.doi.org/10.22495/jgrv10i1art11.

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Purchasing has been viewed in recent literature as a strategic contributor to achieve competitiveness. However, purchasing models in extant literature lack a comprehensive approach to define the variety of purchasing practices implemented in each purchasing strategic category. This paper provides a rich description and an empirical assessment of different practices in the purchasing construct. The study proposes a framework to allocate a variety of purchasing practices according to their strategic priorities that need to be achieved. An abductive approach was used. Based on reviewed literature

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GRANLUND, ANNA, and MAGNUS WIKTORSSON. "AUTOMATION IN HEALTHCARE INTERNAL LOGISTICS: A CASE STUDY ON PRACTICE AND POTENTIAL." International Journal of Innovation and Technology Management 10, no. 03 (2013): 1340012. http://dx.doi.org/10.1142/s0219877013400129.

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The current demographic development puts even greater demands on the healthcare sector which is already struggling with scarce resources and constant pressure of cost reductions. This paper, through multiple case studies, aims to describe how automation of hospital internal logistics can be a tool in improving efficiency. The results include several potential implementations for patient transports, waste handling and small goods transports. However, organizational issues as lack of ownership and a strategic view render difficulties and need to be dealt with. The authors conclude that transfer

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Radionova, Natalia, Margaryta Skrypnyk, and Tayisiya Voronkova. "DUAL NATURE OF INDUSTRIAL ENTERPRISE COST MANAGEMENT SYSTEM." Baltic Journal of Economic Studies 5, no. 2 (2019): 184. http://dx.doi.org/10.30525/2256-0742/2019-5-2-184-190.

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The research subject is the cost management system of an industrial enterprise. The purpose of the article is the theoretical substantiation of the methodical aspects of the cost management system as a part of the industrial enterprise management system. Each company pays attention to the formation of costs because they affect the financial results. The improvement of the enterprise management system in modern economic conditions will not be effective without the establishment of a functional efficient cost management system, the formation of which is advisable to implement using both domestic

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Gunawan, Gugun. "THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten)." Jurnal Riset Akuntansi Tirtayasa 5, no. 1 (2020): 89–97. http://dx.doi.org/10.48181/jratirtayasa.v5i1.8444.

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Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptiv

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Schönström, Mikael. "Creating knowledge networks: lessons from practice." Journal of Knowledge Management 9, no. 6 (2005): 17–29. http://dx.doi.org/10.1108/13673270510629936.

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PurposeThe purpose of the research is to study the set‐up processes of formal networks in a multinational high‐tech corporation consisting of multiple business units. The aim is to learn more about what management can do in order to support the fragile process of setting up new knowledge networks.Design/methodology/approachThe research project had a problem‐solving approach, which is why action research was selected as the method.FindingsBased on the research the following findings are discussed: identify and support knowledge activists, put knowledge networks on the strategic agenda, formal n

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Adelson, Kerin B., Salimah Velji, Kavita Patel, et al. "Understanding total cost of cancer care to determine strategic interventions to improve value." Journal of Clinical Oncology 34, no. 7_suppl (2016): 4. http://dx.doi.org/10.1200/jco.2016.34.7_suppl.4.

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3 Background: Cancer centers across the country are largely unprepared to move toward value-based payment. Total cost of care data is not readily available and centers do not know how much of their patients’ care is received at other hospitals, when in the trajectory of illness greatest cost is incurred, or the elements of care that present the greatest opportunity for savings. A previous examination of practice patterns Smilow Cancer Hospital (SCH) demonstrated that our patients had high rates of ED visits, hospital admissions and ICU use in their last month of life. While this data is consis

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Calkin, David E., Tyron Venn, Matthew Wibbenmeyer, and Matthew P. Thompson. "Estimating US federal wildland fire managers’ preferences toward competing strategic suppression objectives." International Journal of Wildland Fire 22, no. 2 (2013): 212. http://dx.doi.org/10.1071/wf11075.

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Wildfire management involves significant complexity and uncertainty, requiring simultaneous consideration of multiple, non-commensurate objectives. This paper investigates the tradeoffs fire managers are willing to make among these objectives using a choice experiment methodology that provides three key advancements relative to previous stated-preference studies directed at understanding fire manager preferences: (1) a more immediate relationship between the instrument employed in measuring preferences and current management practices and operational decision-support systems; (2) an explicit e

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Shuttleworth, C. C. "Perspectives of accounting students and teachers on the changing role of management accountants in organisations." Southern African Business Review 18, no. 2 (2019): 140–62. http://dx.doi.org/10.25159/1998-8125/5682.

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Owing to a highly competitive global market, economic crises and changes in manufacturing and information technology, organisations are compelled to improve their financial planning and control functions. These and other changes have contributed to the evolving role of the management accounting function in organisations. Whereas cost accounting’s main focus was on finding the cost of manufacturing products, the objective of management accounting is to use financial and non-financial information to assist management with decision making. Although management accountants have long played multiple

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Pollitt, David. "Fosters Bakery puts HR in the mix." Human Resource Management International Digest 22, no. 7 (2014): 15–17. http://dx.doi.org/10.1108/hrmid-10-2014-0135.

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Purpose – This paper aims to relate how “good” human resources (HR) practice is characterized in small- and medium-sized enterprises (SMEs) and what the drivers are for adopting this good practice. This paper explores methods for measuring the impact of HR practices that are helpful and realistic in the context of an SME. Design/methodology/approach – This paper studies practices at a family-owned bakery. The study takes the form of an action-research project using semi-structured interviews, participant observation on the factory floor and analysis of company documentation in the diagnosis ph

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Wang, Shouhong. "Organizational visualization of electronic commerce." Human Systems Management 19, no. 4 (2000): 285–94. http://dx.doi.org/10.3233/hsm-2000-19408.

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In the age of electronic commerce, the development of new network organizational forms has brought into practice transaction cost economics, inter-organizational collaborations, and strategic alliance. The development and management of network organizations are assisted by organizational analysis. This paper proposes an organizational visualization method for organizational analysis. The organizational visualization method is comprehensive in modeling a formal organizational structure for electronic commerce. It can be a practical technique for structural and process approaches to organization

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Szychta, Anna. "The size of the enterprise as a determinant of management accounting practice." Zeszyty Teoretyczne Rachunkowości 2019, no. 103 (159) (2019): 183–202. http://dx.doi.org/10.5604/01.3001.0013.3082.

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The aim of the paper is to indicate differences in the application of management accounting methods and the type of tasks that management accountants perform. It will also identify the type and importance of factors determining the application of these methods in small, medium and large enterprises in Poland that participated in the empirical study. The paper answers several research questions based on data obtained from companies in a survey conducted in 2016. The study shows, among others, that in the third decade of the development of the market economy, after the transformation of the poli

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Nimtrakoon, Sirinuch, and Michael Tayles. "Explaining management accounting practices and strategy in Thailand." Journal of Accounting in Emerging Economies 5, no. 3 (2015): 269–98. http://dx.doi.org/10.1108/jaee-02-2013-0012.

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Purpose – The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies. Design/methodology/approach – Contingency theory, proposing a fit between MAPs and a comprehensive set of strategic typologies is used. Factor analysis, cluster analysis, and Kruskal-Wallis one-way ANOVA is applied to analyze the data and test the hypotheses. Findings – It was observed that firms pursuing differentiation/prospector/entrepreneurial/build strategi

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Kotliarov, Ivan. "Monetization Management in Restaurant Business." Food Processing: Techniques and Technology 51, no. 1 (2021): 146–58. http://dx.doi.org/10.21603/2074-9414-2021-1-146-158.

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Introduction. The traditional model of restaurant business demonstrates an asymmetry between the structure of the complex service provided by restaurants and the structure of the customer payments, as restaurants normally charge only the price of meals while providing customers with a place for eating and offering them waiter services. This asymmetry creates mutual misunderstanding between restaurants and customers and undermines the performance of restaurants. Therefore, it creates a demand for a new model of monetization of restaurant service that would take into account the complex nature o

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Pond, Geoff, Muhammad Ali Abdullah, and Yves Turgeon. "Intersection of corrosion prevention strategy and practice." Journal of Quality in Maintenance Engineering 26, no. 1 (2019): 120–28. http://dx.doi.org/10.1108/jqme-01-2018-0004.

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Purpose The purpose of this paper is to objectively evaluate the cost benefit of applying corrosion prevention coatings throughout a mid-life logistics fleet supporting the Canadian Army. Design/methodology/approach A database of maintenance records for an Army logistics vehicle throughout a four-year study period is mined. Statistical analysis (primarily ANOVA) accounting for the frequency of treatment and geographic region is executed. Findings Statistical analysis indicates counter-intuitive results. Vehicles that are most frequently treated to prevent corrosion incur the highest maintenanc

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Palmer, S. J. "Future challenges to asset investment in the UK water industry: the wastewater asset investment risk mitigation offered by minimising principal operating cost risks." Journal of Water and Climate Change 1, no. 1 (2010): 17–35. http://dx.doi.org/10.2166/wcc.2010.021.

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This paper defines challenges currently facing the water industry globally that will affect water industry asset investment and development now and in the near future. Those challenges include energy price volatility, climate change regulation, asset capital costs and strategic resource considerations. This paper presents potential answers to these challenges in the context of the UK water industry and described a methodology developed to assess them and provide accurate cost-benefit analysis. A best practice approach which allows sustainable investment to offer water utilities operational eff

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Baharudin, Norhafiza, and Ruzita Jusoh. "Implementation of target cost management in a non-Japanese environment." Qualitative Research in Accounting & Management 16, no. 1 (2019): 35–59. http://dx.doi.org/10.1108/qram-02-2018-0017.

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Purpose Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment. Design/methodology/approach Based on a case study at Company ABC, an automotive manufacturer in Malaysia, this paper investigates the differences in the TCM implementation process between Company ABC and companies operating in the Japanese business environment. The data were collected through in-depth interviews, direct observation and document reviews. Findings Using a single-case study approach, the findings show that although the case c

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Quynh Le, Xuan, Ngoc Tien Nguyen, and Thy Ha Van Le. "The impact of corporate social responsibility on the cost of equity: an analysis of Vietnamese listed companies." Investment Management and Financial Innovations 16, no. 3 (2019): 87–96. http://dx.doi.org/10.21511/imfi.16(3).2019.09.

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A number of studies in environmental disclosure have suggested that corporates accountable for environmental responsibility practice have lower cost of capital. However, this relationship has not yet been discovered in Vietnam. The purpose of this study is to examine the relationship between environmental disclosure and the equity cost of 115 non-financial companies listed on Vietnamese stock market from 2014 to 2017 with 460 observations. This study uses the panel data regression model (the fixed effects model (FEM) and the random effects model (REM)) to assess the impact of environmental dis

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Akaaboune, Ouadie, Royce D. Burnett, Assyad Al Wreiket, and Christopher J. Skousen. "Do strategic cost policies lead to more sustainable practices Evidence from county governments." International Journal of Accounting, Auditing and Performance Evaluation 16, no. 1 (2020): 43. http://dx.doi.org/10.1504/ijaape.2020.10028480.

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Akaaboune, Ouadie, Royce D. Burnett, Christopher J. Skousen, and Assyad Al Wreiket. "Do strategic cost policies lead to more sustainable practices Evidence from county governments." International Journal of Accounting, Auditing and Performance Evaluation 16, no. 1 (2020): 43. http://dx.doi.org/10.1504/ijaape.2020.106767.

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Li, Jianhua, David R. Luhr, Mark Russell, Tim Rydholm, and Jeff S. Uhlmeyer. "Cost-Effective Performance Management for Washington State Pavement Assets." Transportation Research Record: Journal of the Transportation Research Board 2639, no. 1 (2017): 102–9. http://dx.doi.org/10.3141/2639-13.

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The Washington State Department of Transportation (DOT) manages 18,230 lane miles (29,332 lane kilometers) of main-line roadway. In the past several years, the Washington State DOT has gone through an evaluation and modification of its pavement management practices. This paper presents the historical perspective on past Washington State DOT pavement practices and several strategies that were developed to improve the management of pavement assets. The Washington State DOT has been successfully preserving the long life of flexible pavements by applying thin hot-mix asphalt (HMA) mill and inlays

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IKEDIASHI, Dubem I., and Isaac A. ODESOLA. "FACILITIES MANAGEMENT OUTSOURCING: THEORETICAL TRENDS AND EVIDENCE FROM PRACTICE IN NIGERIA AND UNITED KINGDOM." International Journal of Strategic Property Management 20, no. 2 (2016): 207–19. http://dx.doi.org/10.3846/1648715x.2015.1132789.

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Previous research has acknowledged facilities management (FM) as a discipline that optimises the delivery of facilities and its related services through use of high profile strategies that provide cost effective, high quality and integrated approach to the concept of managing facilities and its related services. The purpose of this paper is to examine the theoretical trends in outsourcing of FM functions and the current state of FM practice using Nigeria and UK as case studies. This re- search used a combination of literature review and questionnaire survey. The questionnaire survey was conduc

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Oberoi, J. S., J. S. Khamba, Sushil, and R. Kiran. "The relative impact of technology and sourcing practices in managing manufacturing flexibilities – Evidence from large and medium scale enterprises in India." Human Systems Management 26, no. 3 (2007): 199–215. http://dx.doi.org/10.3233/hsm-2007-26306.

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Manufacturing flexibilities improves an organization capability to respond to customer demands without incurring excessive time and cost penalties. The objective of this paper is to understand and explicate the nature of interaction between advanced manufacturing technology, sourcing practices and manufacturing flexibilities and assess their relative impact on different flexibilities for the trade off associated with the strategic choice between different methods of achieving manufacturing flexibilities. This research aims to report the findings of an exploratory study administered in North In

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Hawkins, Timothy G., Mark E. Nissen, and Rene G. Rendon. "Leveraging strategic sourcing and knowledge management to improve the acquisition of knowledgebased services." Journal of Public Procurement 14, no. 2 (2014): 215–51. http://dx.doi.org/10.1108/jopp-14-02-2014-b003.

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Knowledge-based services (KBS) comprise a major portion of services acquired by public organizations. However, their procurement is not well managed; consequently, inefficiencies abound. Therefore, this study explores whether and how KBS can be sourced more efficiently by examining best practices and precepts from knowledge management theory. A spend analysis of one agencyʼs spend is used to identify the types of KBS procured. Interviews from 12 cases are then used to identify best practices and cost drivers in sourcing KBS. Twenty one recommendations for improving efficiency in sourcing KBS a

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Demberere, Jeffrina, and Richard Mwale Kasongo. "THE EFFECTIVENESS OF SUPPLY CHAIN MANAGEMENT PRACTICES ON MANUFACTURING MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) IN LUSAKA: A CASE OF MANDEVU AND KALINGALINGA MARKETS." Global Journal of Purchasing and Procurement Management 1, no. 1 (2021): 1–21. http://dx.doi.org/10.47604/gjppm.1198.

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Purpose: The purpose of this study was to find out the state of supply chain management within MSME’s in Zambia by investigating the Supply Chain Management (SCM) practices, its benefits and challenges using some selected manufacturing micro, small-medium enterprises in Mandevu and Kalingalinga markets of Lusaka. Methodology: The study used descriptive research design and chose questionnaire as the tool for data collection. Purposive sampling technique was employed to obtain information from both the management and staff of the MSMEs. One hundred (100) questionnaires were distributed to

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