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Efficacia del sistema di determinazione dei costi standard nel controllo dei costi

Efficacia del sistema di determinazione dei costi standard nel controllo dei costi


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About the Book

Lo studio si è concentrato sull'esame dell'efficacia del sistema di determinazione dei costi standard nel controllo dei costi nell'industria automobilistica, utilizzando South East Toyota (Pvt) Ltd come caso di studio. Lo studio è stato motivato dall'aumento dei costi operativi dell'azienda e dalla sua incapacità di massimizzare la redditività dal 2012 al 2014, nonostante l'implementazione di un sistema di determinazione dei costi standard specifico per il controllo dei costi. I risultati hanno mostrato che l'aumento dei costi era in gran parte dovuto a un'implementazione inadeguata del sistema di determinazione dei costi standard e che aveva portato a tagli del personale, a un rallentamento dello sviluppo tecnologico, a una perdita di clienti, a problemi nella determinazione dei prezzi dei servizi e a perdite. I risultati dello studio avrebbero aiutato la direzione a controllare efficacemente i costi attraverso un sistema di determinazione dei costi standard, che avrebbe aumentato la massimizzazione della redditività dell'azienda. Il ricercatore raccomanda all'azienda di istituire un comitato per gli standard, incoraggiare il coinvolgimento dei dipendenti nella definizione degli standard e migliorare la comunicazione dalla definizione degli standard alla valutazione dei risultati in modo da poter massimizzare e mantenere la redditività.


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Product Details
  • ISBN-13: 9786208755218
  • Publisher: Edizioni Sapienza
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 68
  • Returnable: N
  • Weight: 154 gr
  • ISBN-10: 6208755212
  • Publisher Date: 18 Mar 2025
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 152 mm


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