Measuring Target Costs using Lean Accounting - Adil Salam, Nadia Bhuiyan, Fantahun Melaku Defersha

Measuring Target Costs using Lean Accounting

Buch | Softcover
180 Seiten
2015
SPS (Verlag)
978-3-639-71681-8 (ISBN)
79,90 inkl. MwSt
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Aerospace is very important to the Canadian economy, with over 80,000 employees; generating over $20 billion dollars in revenue. However, with the economic downturn, sales have been decreasing. Competition is growing with emerging countries entering the market, companies are struggling to stay competitive, and they are adopting various practices to deliver value to their customers. The principles of lean manufacturing strive to do just that, and while enjoying much success in production environments, lean principles have been found to be applicable in other areas of the enterprise, including accounting. This study presents the notion of target costing for new products. In comparison to traditional costing of products, where the desired profit is added to the cost required to develop the product, target costing is lean in the sense that it puts the focus on creating value for the customer by setting the price of the product based on the cost. In this book, various types of target cost models are developed. The models are then applied to predict the cost of commodities at a major Canadian aerospace company.

Dr. Adil Salam, holding a PhD from Concordia University, is a Purchasing Manager at Novartis Pharmaceuticals Canada Inc. Dr. Nadia Bhuiyan, holding a PhD from McGill University, is a Professor at Concordia University. Dr. Fantahun Defersha, holding a PhD from Concordia University, is an Assistant Professor at Guelph University.

Erscheint lt. Verlag 2.1.2015
Sprache englisch
Maße 150 x 220 mm
Gewicht 284 g
Themenwelt Natur / Technik Fahrzeuge / Flugzeuge / Schiffe Allgemeines / Lexika
Schlagworte Target Costing • Target Costing / Zielkostenmanagement
ISBN-10 3-639-71681-7 / 3639716817
ISBN-13 978-3-639-71681-8 / 9783639716818
Zustand Neuware
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