عنوان مقاله English
نویسندگان English
One of the important issues in today's world is lowering production costs. One of the goals of the resilience economy is to enhance the competitive capabilities of products and optimize the use of organizational resources. In this regard, cost management of the commodity to be produced encompasses the various stages of production activities until reaching the customer (from the idea and design stage of the commodity to reaching the customer); in other words, the determined finished price of the commodity is achieved with the aim of reaching this price. Cost management is a cost planning and control system that has different methods for its creation, and in every organization, according to its conditions, the more appropriate method must be chosen. In the present article, after studying various researches conducted in the field of cost management systems and their methods (quality costing, activity-based costing, target costing, kaizen costing, and backflush costing), each of the methods is separately introduced and analyzed, and finally the most appropriate method regarding the subject of the resilience economy is presented.
کلیدواژهها English
