QC-story as cost management support tool application and evaluation in a clothing industry
Article Sidebar
Main Article Content
Abstract
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
1. Proposal of Policy for Free Access Periodics
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 that allows the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in an institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
Proposal of Policy for Periodic that offer Postponed Free Access
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 [SPECIFY TIME HERE] after the publication, allowing the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
d. They allow some kind of open dissemination. Authors can disseminate their articles in open access, but with specific conditions imposed by the editor that are related to:
Version of the article that can be deposited in the repository:
Pre-print: before being reviewed by pairs.
Post-print: once reviewed by pairs, which can be:
The version of the author that has been accepted for publication.
The editor's version, that is, the article published in the magazine.
At which point the article can be made accessible in an open manner: before it is published in the magazine, immediately afterwards or if a period of seizure is required, which can range from six months to several years.
Where to leave open: on the author's personal web page, only departmental websites, the repository of the institution, the file of the research funding agency, among others.
References
Baharudin, N., & Jusoh, R. (2015). Target Cost Management (TCM): A Case Study of an Automotive Company. Procedia - Social and Behavioral Sciences, 172, 525-532.
Belohlav, J. A. (1993). Quality, strategy and competitiveness. California Management Review, Spring, 55–67.
Bernardi, L. A. (2010). Manual de formação de preços: Políticas, Estratégias e Fundamentos. 4ª Edição. São Paulo: Atlas.
Braz, R. G. F., Scavarda, L. F., & Martins, R. A. (2011). Reviewing and Improving Performance Measurement Systems: An Action Research. International Journal of Production Economics, 133(2), 751-760.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23, 243-264.
Cooper, R., & Slagmulder, R. (2004). Interorganizational Cost Management and relational context. Accounting Organizations and Society, 29(1), 1–26.
Dertouzos, M. L., Lester, R. K., & Solow, R. M. (1989). Made in America: regaining the productive edge. New York: Harper Perennial.
Feil, P., Yook, K.-H., & Kim, I.-W. (2004). Japanese Target Costing: A Historical Perspective. International Journal of Strategies Cost Management, 10-19 Spring.
Hiromoto, T. (1989). Management accounting in Japan, Controlling, 1, 316-322.
Horngren, C. T., Sundem, G. L., & Straton, W. O. (1996). Introduction to management accounting. Upper Saddle River, Prentice-Hall.
Horngren, C. T., Foster, G., & Datar, S. M. (2000). Cost accounting: A managerial emphasis (10E). Prentice Hall International, New Jersey.
Kato, Y., Böer, G., & Chee, C. W. (1995). Target costing: an integrative management process. Journal of Cost Management, 9, 39-50.
Kużdowicz, P., & Kużdowicz, D. (2012). Application of cost accounting systems in an enterprise. Management, 16(2), 175-186.
Laitinen, E. K. (2014). Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting, 30(1), 230-240.
Martins, E. (2009). Contabilidade de Custos. 9 ed. São Paulo: Atlas.
Megliorini, E. (2012). Custos: análise e gestão. 3ª ed. São Paulo: Pearson Prentice Hall.
OMG. (2013). Business Process Model and Notation (BPMn) Version 2.0.2. Object Management Group. [S.l.].
Pathak, Y., & Aher, V. S. (2013). Analysis of bearing cup assembly failure in drive shaft assembly. Journal of Failure Analysis and Prevention, 13, 188-193.
Reckziegel, V., Souza, M. A., & Diehl, C. A. (2007). Costs Management Practices by Organizations Located at Northwest and West Paraná. Review of Business Management, 9(23),14-27.
Sakurai, M. (1989). Target costing and how to use it. Journal of Cost Management (Summer), 39-50.
Sakurai, M. (1995). Integrated Cost Management: A Companywide Prescription for Higher Profits and Lower Costs. Productivity Press.
Sardinha, J. C. (1995). Formação de preços: a arte do negócio. São Paulo: Makron Books.
Shank. (1989). Strategic management accounting: new wine, or just new bottles. Journal of Management Accounting Research, 1, 47–65.
Silva Júnior, J. B. (2000). Custos: Ferramentas de Gestão. São Paulo: Atlas, 2000.
Werkema, C. (2012). Lean Seis Sigma: Introdução às Ferramentas do Lean Manufacturing. 2 ed. Rio de Janeiro: Campos.
Yin, R. K. (2009). Case Study Research: Design and Methods. SAGE.
Zanievicz, M., Beuren, I. M., Kloeppel, N. R., & Santos, P. S. A. (2013). Costing Methods: meta-analysis of articles presented in the Brazilian Congress of Costs over the 1994-2010 period. Review of Business Management, 15(49), 601-616.