Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili

The research is actual, has a theoretical and applied nature. Theoretical developments at cost management branch of economic organization were illustrated by practical examples. In the work the follow methods are used: abstract-logical, methods of induction and deduction, system and situate approaches, methods of comparative analysis, analysis of breakeven, monographic analysis. The follow sources of information were used: literature, the results of the experimental investigations, carried out in Verkh-nevolzhsky Federal Agrarian Research Centre, observations, carried out at an agricultural organization. Theoretical structural model of cost management was created in a functional way, relationship between elements were designated in it, as well as driving forces of its realization were determined. Such terms as “cost management ” and «management accounting» were specified. The paradigm of a relation to cost process was described. Approaches to realization of cost management system of organization on the basis offlexibility principle were developed. The most important of them are: application of applied programs packages and special program means for computer, organization of feedback, account of functional relationship of cost with production results, cost accounting on elements, places of origin, carriers and centers of responsibility, as well as interactive approach. Some examples which show possibilities of using some instruments of cost management and management accounting for generation of management solutions were described. These instruments are: analysis and planning on the basis of standards of constant and variable costs and flexible cost management in interrelations to other subsystems in management system of organization (in this case it is with technology management. The work is of theoretical and practical significance.

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Performance Evaluation of Vietnamese Apparel Enterprises: An Application of DEA Approach

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS ◽

10.37394/23207.2021.18.1 ◽

2021 ◽

Vol 18 ◽

pp. 1-9

Author(s):

Tran Van Trang ◽

Quang Hung Do ◽

Minh Huan Luong

Keyword(s):

Performance Evaluation ◽

Cost Management ◽

Apparel Industry ◽

Labor Cost ◽

Efficiency Analysis ◽

Main Role ◽

Dea Efficiency ◽

Overall Performance ◽

Dea Approach ◽

National Industry

A continued robust growth of Vietnamese apparel enterprises has showed that they do notplay the auxiliary but the main role in the national industry. However, in general, the apparel industryin Vietnam has not met the practical requirements. In order to provide overall performance evaluationand how to achieve efficiency systematically, this study utilizes DEA approach to determine theperformance levels of 15 Vietnamese apparel industry enterprises and assess their efficiency.Specifically, we have applied output oriented model, which aims to maximize outputs while the inputsproportions remain unchanged to realize DEA efficiency analysis. CCR-based and BCC-based modelsare utilized to get overall technical and pure technical efficiencies. The findings show that havingbusiness transactions with foreign partners, good labor cost management and effective inventorymanagement are the most prominent factors in distinguishing between efficient and inefficiententerprises in Vietnam's apparel industry. The study may be a useful tool for managers to improvetheir performances and effectively allocate resources.

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