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Relevant bibliographies by topics / Target costing – South Africa

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Journal articles

Academic literature on the topic 'Target costing – South Africa'

Author: Grafiati

Published: 4 June 2021

Last updated: 6 February 2022

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Journal articles on the topic "Target costing – South Africa"

1

Botha, Gideon, and Elda Du Toit. "The adoption of Activity-Based Costing in private health care facilities in South Africa." Journal of Economic and Financial Sciences 10, no. 2 (2017): 338–55. http://dx.doi.org/10.4102/jef.v10i2.20.

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The implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to adversely affect the profitability of the health care industry. This could force management to look at ways to better understand the causal link between costs and the activities that drive costs. The study aimed to determine the extent of ABC use in health care facilities in South Africa, what the perceived and actual benefits are of adopting ABC and what other management tools and techniques are considered important. A structured questionnaire was sent to a targe

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Torres-Rueda, Sergio, Giulia Ferrari, Stacey Orangi, et al. "What will it cost to prevent violence against women and girls in low- and middle-income countries? Evidence from Ghana, Kenya, Pakistan, Rwanda, South Africa and Zambia." Health Policy and Planning 35, no. 7 (2020): 855–66. http://dx.doi.org/10.1093/heapol/czaa024.

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Abstract Violence against women and girls (VAWG) is a global problem with profound consequences. Although there is a growing body of evidence on the effectiveness of VAWG prevention interventions, economic data are scarce. We carried out a cross-country study to examine the costs of VAWG prevention interventions in low- and middle-income countries. We collected primary cost data on six different pilot VAWG prevention interventions in six countries: Ghana, Kenya, Pakistan, Rwanda, South Africa and Zambia. The interventions varied in their delivery platforms, target populations, settings and the

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3

Botha, Gideon, and Frans Vermaak. "The use of activity-based costing in South African private health care industry." Journal of Economic and Financial Sciences 8, no. 2 (2015): 518–35. http://dx.doi.org/10.4102/jef.v8i2.106.

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The private health care industry is facing uncertainty and change as a result of the market inquiry being undertaken by the Competition Commission into the private health care industry, the introduction of the National Health Insurance and the possibility of fee regulation. This study seeks to determine the extent to which activity-based costing is used within the operations of private health care facilities in South Africa. A structured online questionnaire was used to collect the primary data; it was completed by 32 private health care facilities and three hospital groups. This study found t

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4

Wessels, S., and M. Shotter. "Organisational problems in respect of the implementation of activity‐based costing in South Africa." Meditari Accountancy Research 8, no. 1 (2000): 215–27. http://dx.doi.org/10.1108/10222529200000011.

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Rundora, Rosebud, Toekie Ziemerink, and Merwe Oberholzer. "Activity-Based Costing In Small Manufacturing Firms: South African Study." Journal of Applied Business Research (JABR) 29, no. 2 (2013): 485. http://dx.doi.org/10.19030/jabr.v29i2.7652.

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This is an empirical investigation by means of a survey of the experiences and perceptions of activity-based costing (ABC), as an alternative to traditional costing, in small manufacturing firms in the Southern Gauteng region of South Africa. The objectives of the study were to determine the: Extent to which ABC is adopted; Perceptions of the benefits and the barriers of ABC; Experiences regarding the practice of ABC; and Reasons why firms do not adopt ABC. An analysis of 48 questionnaires indicated that 16 firms implemented ABC whilst 32 did not adopt this approach. The study firstly found th

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Nkosi, Nhlanhla, Edison Muzenda, Tirivaviri A. Mamvura, Mohamed Belaid, and Bilal Patel. "The Development of a Waste Tyre Pyrolysis Production Plant Business Model for the Gauteng Region, South Africa." Processes 8, no. 7 (2020): 766. http://dx.doi.org/10.3390/pr8070766.

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Some of today’s modern life challenges include addressing the increased waste generation and energy deficiencies. Waste tyres have been identified as one of the key environmental concerns due to their non-biodegradable nature and bulk storage space demand. Pyrolysis is a thermochemical process with the potential to address the growing waste tyre problem, energy deficits, and material recovery by converting waste tyres to pyrolysis oil that can be used as a fuel. This study seeks to critically evaluate the feasibility of constructing and operating a waste tyre processing facility and then subse

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7

Bonga-Bonga, Lumengo, and Ntsakeseni Letitia Lebese. "Rethinking The Current Inflation Target Range In South Africa." Journal of Developing Areas 53, no. 2 (2019): 13–27. http://dx.doi.org/10.1353/jda.2019.0018.

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8

Dzobo, Oliver, Trevor Gaunt, and Ronald Herman. "Reliability worth assessment of electricity consumers: a South African case study." Journal of Energy in Southern Africa 23, no. 3 (2012): 31–39. http://dx.doi.org/10.17159/2413-3051/2012/v23i3a3170.

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This paper discusses the results obtained from a customer survey conducted in Cape Town, South Africa, using in-person interviews with approximately 275 sample business customers. The survey included customer interruption cost estimation questions based on the direct costing method. The results obtained show that customer interruption cost for business customers varies with duration and time of occurrence of power interruptions. The variation was shown to be dependent on customer segment. Furthermore, it revealed that business customers can be grouped in terms of the investment they make to mi

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9

Moolman, E., and CB Du Toit. "Modelling price determination in South Africa." South African Journal of Economic and Management Sciences 7, no. 1 (2004): 151–69. http://dx.doi.org/10.4102/sajems.v7i1.1434.

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South Africa has been faced with high inflation rates since the early 1970s. Despite continued monetary discipline the inflation target has not yet been met, highlighting South Africa’s price-vulnerability as a small open emerging economy and raising questions about the efficiency of monetary policy. The objectives of this paper are: (i) to analyse the influence of monetary policy on inflation in the small open emerging economy of South Africa, (ii) to highlight the channels other than monetary policy through which inflation can be influenced (iii) to analyse the influence of international pri

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10

Moosa, Shabir, John M. Luiz, and Teresa Carmichael. "Introducing a national health insurance system in South Africa: A general practitioner’s bottom-up approach to costing." South African Medical Journal 102, no. 10 (2012): 794. http://dx.doi.org/10.7196/samj.6072.

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