Competition is forcing organizations to collaborate more with their business partners. Interorganizational cost management (IOCM) has been used by organizations to achieve the collaborative management of costs throughout the value chain. Effective management of costs that cross organizational boundaries has the potential to improve the overall performance of each firm in the value chain. It is ...

A local and temporal separated manufacturing becomes possible, which can enhance the economic efficiency of the production. Complex products such as spacecraft, large CNC Machine, large compressor face challenges in their development process. The cloud manufacturing which is based on the development of cloud computing and Internet of Things system makes the collaborative manufacturing process o...

The article substantiates the conceptual provisions of management accounting, taking into account socially oriented approach, which will provide solutions to problems that arise in process achieving sustainable development goals. Methodological, methodological, organizational and technological aspects related formation information product generated accounting are revealed. concepts function use...

The future of Digital Video Broadcasting (DVB) is moving towards solutions for efficient delivery of interactive IP multimedia services over DVB networks to handheld terminals. One of the most promising technologies is DVB-Handheld (DVB-H), at present under standardisation. Services deployed via this type of DVB technologies should enjoy reliability comparable to TV services and high quality st...

In this study, a novel model called Function Deployment Model (FDM) for decision making in new product development is introduced. To demonstrate its usefulness pragmatically, the model is applied to the design problem of development of the micro/nano injection molding machine. Based on the Quality Function Deployment (QFD) technique, this model translates the customer needs to engineering chara...

In this paper, an alternate framework for deployment called Concurrent Function Deployment (CFD) for managing a product's life-cycle process is described. The framework considers parallel deployment of several value characteristics as opposed to a single value such as Quality. The American Supplier Institute's (ASI's) quality function deployment (QFD) concept [Sullivan, 1988] is a typical case ...

The target costing technique, mathematically discussed by Sauers, only uses the p C index along with Taguchi loss function and X -R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the p C value to X -R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further co...

BACKGROUND Patient-centered health care interventions, such as heart failure disease management programs, are under increasing pressure to demonstrate good value. Variability in costing methods and assumptions in economic evaluations of such interventions limit the comparability of cost estimates across studies. Valid cost estimation is critical to conducting economic evaluations and for progra...