Target costing

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  • This subject focuses on management accounting for cost and control purposes in an organisational context. Emphasises the use of quantitative techniques and computer software including spreadsheets and presentation graphics.

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  • The National Target Program (NTP) will communicate priority activities addressing the urgent and immediate needs and concerns of the country, relating to adaptation to the impacts of CC. Activities proposed through NTP would be those whose further delay could increase vulnerability, or lead to increased costs at a later stage. The NTP will be presented in the form of a document specifying a list of priority activities, with a concise justification based on a tight set of criteria.

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  • Phương pháp Target costing: Là cách tiếp cận hiện đại, tập trung vào giai đoạn đầu của sản phẩm và tiến tới việc làm cho sự tham gia chi phí của từng phần tử thành phần sản phẩm hay quá trình trong tổng chi phí được cân đối với sự tham gia của chúng tạo ra giá trị đầu ra cho khách hàng. Cần phải tăng chi phí cho những phần tử có tỷ lệ chi phí đầu vào/ giá trị đầu ra thấp và giảm chi phí trong trường hợp ngược lại....

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  • An engineer, procure and construct (EPC) contract is a form of D&B contract under which a design engineer or firm of design consultants heads a team which includes an experienced contractor and perhaps a plant supplier. The promoter specifies his project requirements in outline which the team designs in detail in continued liaison with him. The EPC organization arranges and manages construction, letting specialist work packages out as necessary to suitable sub-contractors.

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  • For shipping supplies to sustain troops overseas, airlift or sealift can be used with differential speed and cost. This documented briefing lays out a construct for designing a distribution network that takes advantage of the two transportation modes’ respective strengths to meet combatant command needs while minimizing total

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  • Chapter 18 - Costing and the value chain. After studying this chapter you will be able to: Define the value chain and describe its basic components, distinguish between non-value-added and value-added activities, explain how activity-based management is related to activity-based costing, describe the target costing process and list its components,...

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  • This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time and time-to-market, and identifying and managing time drivers.

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  • Tính giá theo chi phí mục tiêu «Target Cost» là một trong các phương pháp hiện đại trong kế toán quản trị. Tính ưu việt của Phương pháp đã được thừa nhận trên thế giới vì chi phí mục tiêu là một công cụ khích lệ và tạo thuận lợi cho việc liên kết giữa các bộ phận của qui trình chế tạo (Kaplan và Atkinson, 1998). Kế toán quản trị ở nước ta mới hình thành trong vài năm gần đây.

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  • • Economies of Scale ex: reduce administrative expenses as a percentage of sales. • Tax Benefits ex: target firm has tax credits from operating losses, and lacks the income to use the credits. • Unused Debt Potential ex: merging with a firm that has little debt increases debt capacity.

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  • These CNVs may show association with certain clinical conditions and help in predicting risk and also diagnosis. All these approaches have their merits and demerits and in general are tedious, time consuming and need manpower with stringent handling. This naturally prompted the development of several automated methods for culturing cells in mass scale, use of membrane bioreactors, and image analysis for interpreting the cytogenetic observations made.

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  • We have learned to what it takes to get ready for export, how to identify and find market outlets for products, and tips for going after the target markets. To sum up, we have provided an example of how one Wildlife Friendly product, specialty yarn, used the steps in this guide to identify and prioritize market outlets for their products We encourage you to use these same steps for your own products and start talking to potential buyers. Remember, offer a high quality product, tell the buyer about the wonderful natural beauty and endangered wildlife being protected...

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  • Standardised, regularly available indicators to explain market developments for microfinance in Europe do not yet exist, or refer to Eastern Europe. Thus, we will focus in this section on the framework conditions for microfinance which are covered by the regularly updated Eurostat indicators for poverty and social inclusion, and by data on micro-enterprises. Specific aspects of the current crisis will be discussed later in this paper.

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  • Examples ranged from gory low-budget horror to the sexploitation films of Russ Meyer. Elements of independent ‘exploitation’ strategy were also embraced by Hollywood in its more mainstream, blockbuster productions, especially the strategy of combining wide opening release patterns with saturation advertising, in order to recoup costs quickly. A number of Hollywood’s biggest-grossing films of the 1970s were, in part, bigger-budget and glossier versions of independent exploitation fare, especially The Exorcist (1973) and Jaws (1975)....

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  • The information has been organised thematically in possibly simple way. It concerns social nsurance benefi ts and some of non-insurance benefi ts that are, however, managed by ZUS, as a public institution servicing the social security system in Poland. The study also describes the general principles of operation of separate systems, which are not managed by ZUS: health insurance, family benefi ts, benefi ts in respect of unemployment as well as the scheme of social insurance of farmers.

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  • Because of improvements in air quality, such deadly air pollution episodes are rare in U.S. cities. Modern research methods have shown, however, that deaths and serious illnesses from common air pollutants still occur at levels well below regulatory standards, and at current levels in New York and most large cities. Local actions to further reduce air pollution will mean changes in policies and behaviors, and will require significant investments in new vehicles and other equipment.

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  • The insured event must be specified, i.e. the event cannot be a general protection against adverse deviations from targets, but must be explicitly or implicitly described in the contract. Where the contract provides an option to extend cover, this will only qualify as insurance risk at the start of the contract if the contract specifies the terms of the extended cover. The probability that the option will be exercised is taken into consideration when assessing the significance of the future insurance risk.

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  • Even if this approach provides insights about potential target country markets, no information is provided on the within-country consumers‘ heterogeneity and their response to marketing efforts. In this context it has to be stated that the globalization of consumer markets and the global acceptance of products and brands lead to a globalization of consumers‘ behaviors and attitudes.

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  • Business Angels increasingly co-invest with other angels and with early stage funds to fill the early- stage equity gap. Business Angel networks (BANs) facilitate the matching of investment demand and supply; they aim to organize and link angels, as well as to attract prospective investment targets (investees) to angels and match both parties for business contacts. Such networks come in a number of forms; some are more like investment clubs, while others are set up on a regional or national basis. Some networks concentrate on a certain industry or sector.

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  • Nine out of ten non-elderly Americans with private health insurance receive it through their employer. 2 People generally understand how job-based coverage works, because it is the most common form of coverage. Employer coverage is subsidized, and nearly all employers pay at least half of the premium. On average, employers pay 83 percent of the cost of single coverage and 73 percent of the cost of family coverage. 3 Therefore, employees have a strong incentive to sign up for employer coverage, regardless of their health or financial status.

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  • Given various budgetary and time constraints, to meet the project's stated objectives Apheis chose in a first phase to narrow the project's scope and investigate the information needs and behavior of a single, key target audience from among the large number of target audiences that require information on the impact of air pollution on public health.

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