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The impact of integration between target costing (TC) and value engineering (VE) methods on reducing manufacturing costs : field study on sudanese food industry
المؤلف
Muhammad, Karrar Muhammad Hasan
المصدر
Journal of Science and Technology : in Economic Sciences
العدد
المجلد 22، العدد 1 (30 يونيو/حزيران 2021)، ص ص. 255-267، 13ص.
الناشر
جامعة السودان للعلوم و التكنولوجيا عمادة البحث العلمي
تاريخ النشر
2021-06-30
دولة النشر
السودان
عدد الصفحات
13
التخصصات الرئيسية
الملخص EN
The study examined the impact of integration between target costing and value engineering on reducing manufacturing costs in Sudanese food industry.
The study problem stemmed from the existence of many deficiencies in applying traditional costing techniques, which affect the determination and measurement of manufacturing costs, because pricing method in traditional costing system depends on adding a profit margin to manufacturing costs, and relying on this method may affect the competitiveness capabilities of these companies.
Moreover, this method may not succeed in reducing manufacturing costs in the early design stages of a product.The study followed the historical method to review literature and the previous studies, which deal with the topic of the study, besides the descriptive and analytical method.
A questionnaire was designed and distributed to the study sample, and the data were subjected after its collection to a statistical analysis through using the Statistical Package for Social Sciences Program (SPSS).
The study concluded with a number of findings including the integration of target costing and value engineering contributed in reducing total manufacturing costs for Sudanese food industry.
The study recommended applying the recent costing methods in the determination and measurement of costing such as target costing method and value engineering in a scientific manner, and training cost accountants on these methods.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Muhammad, Karrar Muhammad Hasan. 2021. The impact of integration between target costing (TC) and value engineering (VE) methods on reducing manufacturing costs : field study on sudanese food industry. Journal of Science and Technology : in Economic Sciences،Vol. 22, no. 1, pp.255-267.
https://search.emarefa.net/detail/BIM-1295300
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Muhammad, Karrar Muhammad Hasan. The impact of integration between target costing (TC) and value engineering (VE) methods on reducing manufacturing costs : field study on sudanese food industry. Journal of Science and Technology : in Economic Sciences Vol. 22, no. 1 (2021), pp.255-267.
https://search.emarefa.net/detail/BIM-1295300
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Muhammad, Karrar Muhammad Hasan. The impact of integration between target costing (TC) and value engineering (VE) methods on reducing manufacturing costs : field study on sudanese food industry. Journal of Science and Technology : in Economic Sciences. 2021. Vol. 22, no. 1, pp.255-267.
https://search.emarefa.net/detail/BIM-1295300
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 267
رقم السجل
BIM-1295300
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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