The practice of target pricing has been a key factor in the success of Japanese manufacturers. In the more commonly-known demand-side approach, the target price for the supplier equals the manufacturer’s market price less a percent margin for the manufacturer but no cost-improvement expenses are shared. In the supply-side approach, cost-improvement expenses are shared and the target price equal...

Cost awareness and cost efficiency has always been major concerns to organizations from all industries but in the last few years its importance grew due to the global economic and financial crisis. Considering their small size and market exposure, Small and Medium Enterprises (SMEs) need cost awareness and efficiency more than ever. However, efficient and accurate costing methodologies are out ...

in his editorial, nir eyal argues that a nudge can exploit our propensity to feel shame in order to steer us toward certain choices. we object that shame is a cost and therefore cannot figure in the apparatus of a nudge.

conclusions the patient cost increased as the length of stay increased due to the policy of bundle pricing. results the female/male ratio was 2.55. the mean age of the 71 poisoned patients was 28.92 ± 11.51 years. most of the poisoning agents were pharmaceuticals (68 cases). among the pharmaceuticals, antidepressants were involved most often, followed by analgesics. there was no statistically s...

Increasingly organizations compete based on time. As a result, cycle-time reduction is a key agenda for organizations interested in achieving increased customer service and reduced cost. With improved cycle time, organizations can often eliminate or reduce inventory while expanding customer service offerings. The purpose of this tutorial is to present the fundamental concepts of cycle time redu...

Research shows that continuing competitive pressure applied during development and production leads to better industry performance, often at reduced cost. However, the entrenched practice of one-time competition for an entire program life-cycle often endows the winner with a very strong monopolistic power that lasts for decades. This paper describes continuous competition as leverage to acquire...