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Investigation of the relationship between contemporary cost management methods and improvement in financial performance

机译:当代成本管理方法与财务绩效改善之间关系的调查

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摘要

This article gives an overview of contemporary cost management (CCM) methods (target costing [TC], activity-based costing [ABC] method, total quality management [TQM]), and presents the benefits of introducing them to business practices. Previous studies have considered the possibility of cost reduction and optimisation by ntroducing CCM methods thus improving company performance. This explorative empirical study is a first step in investigating the relationship between CCM methods and financial performance. The aim of the research is to clarify the conceptual and methodologicalambiguities surrounding the justification of using adopted measurement scales. This study is based on the outcomes of a questionnaire completed by a representative sample of 48 Croatian limited companies. The findings highlight the influence of CCM methods on the financial performance of the companies surveyed.They also provide the basis for recommendations to management accountants and raise more questions for research. Based on psychometric characteristics of measurement constructs, the questionnaire applied in this study can serve as a starting pointfor instrument development in future research.
机译:本文概述了当代成本管理(CCM)方法(目标成本[TC],基于活动的成本[ABC]方法,全面质量管理[TQM]),并介绍了将其引入业务实践的好处。先前的研究已经考虑通过引入CCM方法来降低成本和优化成本的可能性,从而提高公司绩效。这项探索性的实证研究是调查CCM方法与财务绩效之间关系的第一步。研究的目的是澄清围绕采用采用的量表的合理性的概念和方法上的歧义。这项研究基于由48家克罗地亚有限公司的代表性样本完成的问卷调查的结果。调查结果凸显了CCM方法对被调查公司财务业绩的影响,也为向管理会计师提出建议提供了依据,并提出了更多的研究问题。基于测量结构的心理特征,本研究中使用的问卷可以作为未来研究中仪器开发的起点。

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