【精品文档】600关于作业成本法ABC应用的毕业设计论文英文英语外文文献翻译成品资料：目标成本法的运用及其在伊朗的实施方法（中英文双语对照）

1、本文是中英对照毕业设计论文外文文献翻译，下载后直接可用！省去您找文献、pdf整理成word以及翻译的时间，一辈子也就一次的事！文献引用作者出处信息:Samaneh Sharafoddin Procedia Economics and Finance Volume 36, 2020, Pages 123-127(如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文3050单词，19985字符(字符就是印刷符)，中文4993汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。）The Utilization of Target Costing and its Implementation Method in IranAbstract：Target costing is one of the most effective methods in cost management. As a useful and efficient management tool, it has a comprehensive approach for managing co

2、sts, reducing prime cost of products in the initial stage of product planning and design, and achieving long-term profit. The present study attempts to investigate the use of target costing and its implementation method in Iran. For this purpose, the study has been conducted through the methods of field and library studies. The results suggest that identifying competitive price and customers needs, entering the global competition, reducing prime cost of products, motivation and teamwork of the s

3、taff, using value engineering and activity-based costing are necessary for the successful implementation of target costing.Keywords: target costing; cost management; prime cost; activity-based costing1. IntroductionToday, due to the globalization of markets and the increasing development of issues concerning World Trade Organization and the gradual involvement of countries in this organization and their entrance into the World Trade market, the need for considering new techniques of cost managem

4、ent is felt more than ever. Countries that are willing to join this organization have to work in this competitive environment and in order to survive in such environments, they have to seek those mechanisms and tools that contribute to their economic survival in the global competitive market and those that prepare them enough before entering the comprehensive competition. In this regard, cost management can play an important role.One of the most important techniques of cost management effective

5、in this regard is target costing system. Target costing is a strategic issue in cost management which primarily focuses on cost management and on the future profit planning. Target costing maximizes the control over costs, increases profits and reduces costs of the product life cycle and allows companies to clarify the purpose of cost reduction practically, realistically and objectively. In addition to introducing target costing, the present study investigates the history, utility and purposes,

6、its difference with the traditional approach of cost management, the advantages and disadvantages as well as its relationship with the customer-orientation, teamwork, its method of implementation in Iran according to the findings of the published researches.2. Review of LiteratureJalali Naini et al., (2010) in an article investigated target costing and cost management strategy in automotive manufacturing companies. They found out that the successful implementation of target costing in automotive

7、 manufacturing companies entails the maintenance of the quality and efficacy of their products and paying special attention to this useful issue in reduction of their product price so that they can increase their share and profitability in the market by making their products competitive. Moreover, in addition to protecting the interests of the owners of automotive industries, target costing brings about customer satisfaction and the development of quality.Ashaghi (2008) in a study examined targe

8、t costing with a systematic approach in the cost management. The findings suggest that customer and cost play an important role in target costing and that the companies that produce products with long cycle and large investments often use this system because their costs are reduced and they can obtain the prime cost by subtracting target profit margin from the sales price by determining the appropriate sales price, product functions and their desired quality.In a study, Dastgir and Arab Yarmoham

9、madi (2005) investigated the barriers to applying target costing system in the companies listed in Tehran Stock Exchange. This study seeks to respond to this question: “Given the importance of target costing system and its role in the long-term profitability of a company, what obstacles make the implementation of this system difficult?” For this purpose, five hypotheses have been used and the results suggest that as long as countries have exclusive market, they are not willing to use target costing.Afonso et al., (2008) in an article examined the impact of time-to-market and target costing on the success of new product development. Their findings indicate that companies can make a profit by using target costing and reducing the time of supplying the products to competitive markets and the companies that can create a time cycle with low cost and high quality by reducing new product development are more successful.Ellram (2002) in study investigat

《【精品文档】600关于作业成本法ABC应用的毕业设计论文英文英语外文文献翻译成品资料：目标成本法的运用及其在伊朗的实施方法（中英文双语对照）》由会员从****越分享，可在线阅读，更多相关《【精品文档】600关于作业成本法ABC应用的毕业设计论文英文英语外文文献翻译成品资料：目标成本法的运用及其在伊朗的实施方法（中英文双语对照）》请在金锄头文库上搜索。