جستجوی مقالات مرتبط با کلیدواژه « Cost management » در نشریات گروه « مدیریت »

The purpose of this study is to identify and rank the key factors affecting cost reduction in the supply of consumables for construction projects.

This research is of mixed quality and quantity. The sampling method is purposeful in the qualitative stage and simple in the quantitative random stage. The statistical population of the research includes all project managers of Sepasad company, workshop heads, deputies and project support managers, as well as supply and procurement managers and its experts in total of 60 people and sample size in the qualitative phase of 12 people and in the quantitative phase of 30 people. In the first phase of the research, through interviews with experts of the organization and analysis of the content of the interviews conducted, the dimensions and components affecting the research topic were extracted. These items were turned into a questionnaire and in the next phase were provided to research experts. The reliability of the questionnaire was determined by calculating Cronbach's alpha and measuring the normality of the data by Kolmogorov-Smirnov method. Validation was examined through one-way t-test, ranking through Friedman test and analysis of the gap between the current and optimal status of the components through paired t-test and the significance-performance gap matrix.

The findings showed that in terms of respondents, purchasing management, human resource management and organizational integrity are more important than other factors in reducing the cost of providing consumables for construction projects.

The results of this analysis show that in all aspects, the expectations of the organization are beyond the status quo.

In the new approach, the category of net is considered as an essential part of the operations of organizations. With this view, the present study was conducted as the cost management of car net with emphasis on the resistance economy.

The type of research is applied and exploratory mixed method has been used. Research information was obtained through documentary studies and interviews. The first statistical population; Organizational experts of the police force of 12 people with bachelor's, master's and higher degrees who have expertise and experience in the field of Car maintenance and the second community; Managers and experts in the field of law enforcement were ready and supported by 30 people. Descriptive and inferential statistical tests were used to analyze the data. The model was presented by reviewing the background and interview. For this purpose, components related to cost management were extracted. KMO test and Bartlett sphericity test were used to evaluate the correlation matrix.

The value of KMO index for all 4 components of cost management is higher than the desired level of 0.6. Bartlett test results are significant for cost management components(p <0.001). In the qualitative part; The indicators were classified into four components. Managerial and structural factors, human factors, financial factors (budget and credit factor), planning and monitoring factor. Data analysis showed in quantitative section; Managerial and structural factors affect the cost management of Car maintenance. Human factors affect the cost management of car net. The factor of planning and monitoring the cost management of the car net is effective. Financial factors (budget and credit factor) affect the cost management of Car maintenance.

The main purpose of the car note is the effective use of tools and equipment, space and human resources. For this reason, in various institutions and organizations such as law enforcement, depending on the type of work and its operational volume, the organization has a wide range of work in the field of maintenance and repairs.

The purpose of this study is to present model performance evaluation model influenced by management accounting tools with emphasis on the Contingency theory. 

Design/Methodology/Approach: 

Using the internal and external Contingency factors, management and budget accounting tools have been evaluated. In this study, a questionnaire derived from research qualitative studies was based on the opinion of experts. The statistical population of this study has formed managers and experts in Tehran in 2019 stock exchange, 360 questionnaires were collected for analysis. The relationships between variables were tested using Smart.pls software.

The results showed that internal and external Contingency factors, management accounting tools and budgets have an impact on organizational performance evaluation. External contingency factors have a greater impact on cost management and budgeting than internal contingency factors. Also, the effect of external contingency factors, considering the mediating role of cost management and budgeting, on the performance of government companies, has been greater than internal contingency factors.

Limitations & Consequences: 

Considering that the questionnaire of this research is a standard questionnaire. Therefore, no restrictions were observed during the work that affected the research results.

Practical Consequences:

 1. The results of the study show that managers pay more attention to internal contingency factors within their organization decisions.2. The results of the research show that managers can improve the company's performance by using new cost management and budgeting tools.

Innovation or Value of the Article:

 Use of new management accounting tools to evaluate the performance of managers of public companies.

Banks, as the most important endpoints of our financial crisis, have also become increasingly aggressive. The mission of banks is mainly based on the principle of collecting wandering funds in the form of deposits and on the other hand trying to allocate resources optimally in different economic sectors so that they can meet government goals. Purposefully use resources collected to achieve sustainable development.To achieve this goal, hybrid regression models have been used as statistical sample for the period of 2012-2018 with the selection of all private banks accepted in the Tehran Stock Exchange. The results of the testing of research hypotheses show that the management of resources and expenses has a significant effect on the operational efficiency of banks. There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.

Target costing by integrating customer requirements, technical attributes and cost information into the product design phase and eliminating the non-value added functions, plays a vital role in different phases of the product life cycle. Quality Function Deployment (QFD) and Value Engineering (VE) are two techniques which can be used for applying target costing, successfully. The purpose of this paper is to propose an integrated model of target costing, QFD and VE to explore the role of target costing in managing product costs while promoting quality specifications meeting customers’ needs. Findings indicate that the integration of target costing, QFD and VE is an essential technique in managing the costs of production process. Findings also imply that integration of the three techniques provides a competitive cost advantage to companies.