The main objective of this work is to balance value analysis and value engineering to achieve cost reduction. This work investigates cost reduction efforts through production and design cells. A quantitative model is formed to investigate the operative and non-operative integrati...
Open access
Research Article10.9734/ajeba/2026/v26i22186
The main objective of this research is to examine the application of cost tables in flexible production systems within intelligent and resilient supply chains. This application aims to find out, promptly, how changes in customer preferences lead to changes in the technical indust...
Open access
Research Article10.9734/ajeba/2025/v25i81921
The main objective of this research is to show how integrating activity-based costing (ABC) with continuous improvement processes can enhance cost management and operational efficiency. The development of automated firms and global firms has necessitated a shift in principles and...
Open access
Research Article10.9734/ajeba/2024/v24i101536
According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the...
Open access
Research Article10.9734/ajeba/2024/v24i51298