As artificial intelligence (AI) is enabling the automation of many facets of management and is
increasingly used in a wide range of strategic tasks, it is necessary to better understand its …

This work introduces, develops, and empirically applies an innovative approach aimed at
assessing selling prices based on the value perceived by the customers, as measured by …

A product's impact on environmental issues in its complete life cycle is significantly
determined by decisions taken during product development. Thus, it is of vital importance to …

The Cost Management of Innovative Products in an Industrial Enterprise Given the Risks in the
Digital Economy title Title Author Issue Keywords Current Issue : Vol 15, No 3 (2024) Browse …

This paper presents empirical evidence from a three-year case study of target costing as a
cost-management method, applied to a portfolio of products based on a modular product …

Purpose: This study aimed to examine the effect of applying the target cost approach on
product structure in industrial public shareholding companies in Jordan. Theoretical …

Driven by promises of better and quicker decision-making, research on applications of
technologies such as artificial intelligence in automating management decisions is …

The main study purpose is to explore: 1) whether the use of traditional methods leads to
higher costs; 2) whether the use of target costing technique leads to lowering costs and …

We, the Editors and Publisher of the Journal of Sustainable Finance and Investment, have
retracted the following articles which are all part of the Special Issue titled Accounting …

The paper concerns the practical application of Target Costing to a specific product of the
woodworking industry with a particular emphasis on customer needs and value analysis …