How to cite this paper
Marhoon, A., Salim, H & Kadhim, S. (2019). Integration between open records and target cost to effectively manage supply chain costs.Uncertain Supply Chain Management, 7(2), 329-340.
Refrences
Ansari, S., Bell, J., & Okano, H. (2007). Target costing: uncharted research territory In CS Chapman, AG Hopwood & MD Shields (Eds.). Handbook of Management Accounting Research (Vol. 2, pp. 507-530).
Arif, Hussin, T., Azeem, M., W. U. & Basheer, M. F. (2017). Combination of Microcredit and Micro-Training with Mediating Role of Formal Education: A Micro-Enterprise Success Formula. Journal of Business and Social Review in Emerging Economies, 3(2), 285-291.
Balsmeier, P.W., & Voisin, W.J. (1996, September/October). Supply chain management: A time-based strategy. Industrial Management, 24–27.
Billington, P. J. (1987). The classic economic production quantity model with setup cost as a function of capital expenditure. Decision sciences, 18(1), 25-42.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Coates, E. R., Sarker, B. R., & Ray, T. G. (1996). Manufacturing setup cost reduction. Computers & Industrial Engineering, 31(1-2), 111-114.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Hilsdale. NJ: Lawrence Earlbaum Associates, 2.
Collis, D.J., & Montgomery, C.A. (1995, July-August). Competing on resources: Strategy in the 1990s. Harvard Business Review, 118–128.
Comrey, A. L., & Lee, H. B. (1992). A first course in factor analysis, 2nd ed. Hillside, NJ: Erlbaum
Cooper, M. C., & Ellram, L. M. (1993). Characteristics of supply chain management and the implications for purchasing and logistics strategy. The International Journal of Logistics Management, 4(2), 13-24.
Cooper, R. (1995). When lean enterprises collide: Competing through confrontation. Boston: Harvard Business School Press.
Cooper, R. (2017). Target costing and value engineering. Routledge.
Cooper, R., & Chew, W.B. (1996, January- February). Control tomorrow’s costs through today’s designs. Harvard Business Review, 88–97.
Cooper, R., & Slagmulder, R. (1997). Factors influencing the target costing process: lessons from japanese practice.
Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese target costing: a historical perspective. International Journal, 11.
Fine, C.H. (1998). Clockspeed: Winning industry control in the age of temporary advantage. Reading, MA: Perseus Books.
Ganeshan, R., Jack, E., Magazine, M. J., & Stephens, P. (1999). A taxonomic review of supply chain management research. In Quantitative Models for Supply Chain Management (pp. 839-879). Springer, Boston, MA.
Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2010). Multivariate Data Analysis. Prentice Hall.
Jack, L. (2008). Cost management discussion paper October 2008.
Jørgensen, B. (2005). Designing to target cost: one approach to design/construction integration. Designing Value, 311-319.
Jørgensen, B., & Emmitt, S. (2009). Investigating the integration of design and construction from a “lean” perspective. Construction Innovation, 9(2), 225-240.
Kim, S. L., Hayya, J. C., & Hong, J. D. (1992). Setup reduction in the economic production quantity model. Decision Sciences, 23(2), 500-508.
Lummus, R. R., & Vokurka, R. J. (1999). Defining supply chain management: a historical perspective and practical guidelines. Industrial Management & Data Systems, 99(1), 11-17.
Marginean, R., Bobescu, A.T., (2014). cost control by applying target costing method in the construction industry. Practice Application of Science, 2(1).
Monden, Y. and Sakurai, M., (1989). Japanese Management Accounting, Productivity Press, Cambridge, USA.
Monden, Y., & Talbot, B. (1995). Cost reduction systems: target costing and kaizen costing.
Nicolini, D., Tomkins, C., Holti, R., Oldman, A., & Smalley, M. (2000). Can target costing and whole life costing be applied in the construction industry?: evidence from two case studies. British Journal of Management, 11(4), 303-324.
Ouyang, L. Y., Wu, K. S., & Ho, C. H. (2004). Integrated vendor–buyer cooperative models with stochastic demand in controllable lead time. International Journal of Production Economics, 92(3), 255-266.
Palandeng, D. I., Kindangen, P., Timbel, A., & Massie, J. (2018). Influence Analysis of Supply Chain Management and Supply Chain Flexibility to Competitive Advantage and Impact on Company Performance of Fish Processing in Bitung City. Journal of Research in Business, Economics and Management, 10(1), 1783-1802.
Porteus, E. L. (1985). Investing in reduced setups in the EOQ model. Management Science, 31(8), 998-1010.
Prajogo, D., Oke, A., & Olhager, J. (2016). Supply chain processes: Linking supply logistics integration, supply performance, lean processes and competitive performance. International Journal of Operations & Production Management, 36(2), 220-238.
Quinn, F.J. (1998, June). Building a world-class supply chain. Logistics Management & Distribution Report, 38–44.
Roslender, R. & Hart, S. (2002). Marketing and Management Interfaces in the Enactment of Strategic Management Accounting Practices: An Exploratory Investigation. London: CIMA.
Schonberger, R.J. (1996). World class manufacturing: The next decade: Building power, strength, and value. New York: The Free Press.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Shepherd, W.G. (1997). The economics of industrial organization: Analysis, markets, policies (4th ed.). Upper Saddle River,NJ: Prentice Hall.
Singh, R., Sandhu, H. S., Metri, B. A., & Kaur, R. (2018). Supply Chain Management Practices, Competitive Advantage and Organizational Performance: A Confirmatory Factor Model. In Operations and Service Management: Concepts, Methodologies, Tools, and Applications (pp. 1181-1207). IGI Global.
Smith, W. I., & Lockamy, A. (2000). Target costing for supply chain management: An economic framework. Journal of Corporate Accounting & Finance, 12(1), 67-77.
Wheelwright, S.C., & Clark, K.B. (1992, July/August). Competing through development capability in a manufacturing- based organization. Business Horizons, 29–43.
Woo, Y. Y., Hsu, S. L., & Wu, S. (2001). An integrated inventory model for a single vendor and multiple buyers with ordering cost reduction. International Journal of Production Economics, 73(3), 203-215.
Wu, K. J., Tseng, M. L., Chiu, A. S., & Lim, M. K. (2017). Achieving competitive advantage through supply chain agility under uncertainty: A novel multi-criteria decision-making structure. International Journal of Production Economics, 190, 96-107.
Wu, M. Y., & Wee, H. M. (2001). Buyer-seller joint cost model for deteriorating items with multiple lot-size deliveries. Journal of the Chinese Institute of Industrial Engineers, 18(1), 109-119.
Yang, P. C., & Wee, H. M. (2000). Economic ordering policy of deteriorated item for vendor and buyer: an integrated approach. Production Planning & Control, 11(5), 474-480.
Yook, K., Kim, I., & Yoshikawa, T. (2005). Target costing in the construction industry: evidence from Japan. Construction Accounting & Taxation, 15(3), 5-18.
Zhang, T., Liang, L., Yu, Y., & Yu, Y. (2007). An integrated vendor-managed inventory model for a two-echelon system with order cost reduction. International Journal of Production Economics, 109(1-2), 241-253.
Arif, Hussin, T., Azeem, M., W. U. & Basheer, M. F. (2017). Combination of Microcredit and Micro-Training with Mediating Role of Formal Education: A Micro-Enterprise Success Formula. Journal of Business and Social Review in Emerging Economies, 3(2), 285-291.
Balsmeier, P.W., & Voisin, W.J. (1996, September/October). Supply chain management: A time-based strategy. Industrial Management, 24–27.
Billington, P. J. (1987). The classic economic production quantity model with setup cost as a function of capital expenditure. Decision sciences, 18(1), 25-42.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Coates, E. R., Sarker, B. R., & Ray, T. G. (1996). Manufacturing setup cost reduction. Computers & Industrial Engineering, 31(1-2), 111-114.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Hilsdale. NJ: Lawrence Earlbaum Associates, 2.
Collis, D.J., & Montgomery, C.A. (1995, July-August). Competing on resources: Strategy in the 1990s. Harvard Business Review, 118–128.
Comrey, A. L., & Lee, H. B. (1992). A first course in factor analysis, 2nd ed. Hillside, NJ: Erlbaum
Cooper, M. C., & Ellram, L. M. (1993). Characteristics of supply chain management and the implications for purchasing and logistics strategy. The International Journal of Logistics Management, 4(2), 13-24.
Cooper, R. (1995). When lean enterprises collide: Competing through confrontation. Boston: Harvard Business School Press.
Cooper, R. (2017). Target costing and value engineering. Routledge.
Cooper, R., & Chew, W.B. (1996, January- February). Control tomorrow’s costs through today’s designs. Harvard Business Review, 88–97.
Cooper, R., & Slagmulder, R. (1997). Factors influencing the target costing process: lessons from japanese practice.
Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese target costing: a historical perspective. International Journal, 11.
Fine, C.H. (1998). Clockspeed: Winning industry control in the age of temporary advantage. Reading, MA: Perseus Books.
Ganeshan, R., Jack, E., Magazine, M. J., & Stephens, P. (1999). A taxonomic review of supply chain management research. In Quantitative Models for Supply Chain Management (pp. 839-879). Springer, Boston, MA.
Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2010). Multivariate Data Analysis. Prentice Hall.
Jack, L. (2008). Cost management discussion paper October 2008.
Jørgensen, B. (2005). Designing to target cost: one approach to design/construction integration. Designing Value, 311-319.
Jørgensen, B., & Emmitt, S. (2009). Investigating the integration of design and construction from a “lean” perspective. Construction Innovation, 9(2), 225-240.
Kim, S. L., Hayya, J. C., & Hong, J. D. (1992). Setup reduction in the economic production quantity model. Decision Sciences, 23(2), 500-508.
Lummus, R. R., & Vokurka, R. J. (1999). Defining supply chain management: a historical perspective and practical guidelines. Industrial Management & Data Systems, 99(1), 11-17.
Marginean, R., Bobescu, A.T., (2014). cost control by applying target costing method in the construction industry. Practice Application of Science, 2(1).
Monden, Y. and Sakurai, M., (1989). Japanese Management Accounting, Productivity Press, Cambridge, USA.
Monden, Y., & Talbot, B. (1995). Cost reduction systems: target costing and kaizen costing.
Nicolini, D., Tomkins, C., Holti, R., Oldman, A., & Smalley, M. (2000). Can target costing and whole life costing be applied in the construction industry?: evidence from two case studies. British Journal of Management, 11(4), 303-324.
Ouyang, L. Y., Wu, K. S., & Ho, C. H. (2004). Integrated vendor–buyer cooperative models with stochastic demand in controllable lead time. International Journal of Production Economics, 92(3), 255-266.
Palandeng, D. I., Kindangen, P., Timbel, A., & Massie, J. (2018). Influence Analysis of Supply Chain Management and Supply Chain Flexibility to Competitive Advantage and Impact on Company Performance of Fish Processing in Bitung City. Journal of Research in Business, Economics and Management, 10(1), 1783-1802.
Porteus, E. L. (1985). Investing in reduced setups in the EOQ model. Management Science, 31(8), 998-1010.
Prajogo, D., Oke, A., & Olhager, J. (2016). Supply chain processes: Linking supply logistics integration, supply performance, lean processes and competitive performance. International Journal of Operations & Production Management, 36(2), 220-238.
Quinn, F.J. (1998, June). Building a world-class supply chain. Logistics Management & Distribution Report, 38–44.
Roslender, R. & Hart, S. (2002). Marketing and Management Interfaces in the Enactment of Strategic Management Accounting Practices: An Exploratory Investigation. London: CIMA.
Schonberger, R.J. (1996). World class manufacturing: The next decade: Building power, strength, and value. New York: The Free Press.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Shepherd, W.G. (1997). The economics of industrial organization: Analysis, markets, policies (4th ed.). Upper Saddle River,NJ: Prentice Hall.
Singh, R., Sandhu, H. S., Metri, B. A., & Kaur, R. (2018). Supply Chain Management Practices, Competitive Advantage and Organizational Performance: A Confirmatory Factor Model. In Operations and Service Management: Concepts, Methodologies, Tools, and Applications (pp. 1181-1207). IGI Global.
Smith, W. I., & Lockamy, A. (2000). Target costing for supply chain management: An economic framework. Journal of Corporate Accounting & Finance, 12(1), 67-77.
Wheelwright, S.C., & Clark, K.B. (1992, July/August). Competing through development capability in a manufacturing- based organization. Business Horizons, 29–43.
Woo, Y. Y., Hsu, S. L., & Wu, S. (2001). An integrated inventory model for a single vendor and multiple buyers with ordering cost reduction. International Journal of Production Economics, 73(3), 203-215.
Wu, K. J., Tseng, M. L., Chiu, A. S., & Lim, M. K. (2017). Achieving competitive advantage through supply chain agility under uncertainty: A novel multi-criteria decision-making structure. International Journal of Production Economics, 190, 96-107.
Wu, M. Y., & Wee, H. M. (2001). Buyer-seller joint cost model for deteriorating items with multiple lot-size deliveries. Journal of the Chinese Institute of Industrial Engineers, 18(1), 109-119.
Yang, P. C., & Wee, H. M. (2000). Economic ordering policy of deteriorated item for vendor and buyer: an integrated approach. Production Planning & Control, 11(5), 474-480.
Yook, K., Kim, I., & Yoshikawa, T. (2005). Target costing in the construction industry: evidence from Japan. Construction Accounting & Taxation, 15(3), 5-18.
Zhang, T., Liang, L., Yu, Y., & Yu, Y. (2007). An integrated vendor-managed inventory model for a two-echelon system with order cost reduction. International Journal of Production Economics, 109(1-2), 241-253.