Nowadays the situation of agro-food and rural sector in terms of markets, development and competitiveness and the specific impact that rural activities have in the society, added to the potential positive impact of ne...Nowadays the situation of agro-food and rural sector in terms of markets, development and competitiveness and the specific impact that rural activities have in the society, added to the potential positive impact of new ICT technologies, has arisen new challenges. Support the European Agro-food industry to be a worldwide leader in the supply of high quality and safe food products. The relevance of agro-food industry is not only related to its importance in European economy but also is consequence of increase awareness concerning to the necessity of producing high quality and safe products. The implementation of the new technologies in agro-food domain, enabling adequate combination of traditional products and modern management processes will definitively contribute to produce high quality and safe products. Increase the level of involvement of consumers in the agro-food value chain by means of the wide adoption of relevant IC Technologies and applications. The agro-food sector is very much a consumer driven sector. However, in order to realise the full participation of citizens in the whole agro-food supply chain, further developments in ICTs are required. The incorporation of ICT tools will greatly contribute to achieving a deeper integration, communication and information flow between the different stakeholders in the supply chain, from ＂fork to farm＂, from farmers to consumers. Therefore, in first place the objective of the work is to analyze the opportunities offered by the ICT to implement the systems of traceability in the food system. In according to place the study wants to deepen the norm ISO22000, in which the ICT has a fundamental role to have a synthetic tool of guarantee and greater trust for the consumer. The purpose is to make a critical review of the existing literature on this matter in relationship to the agro-food systems.展开更多
Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The imp...Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.展开更多
文摘Nowadays the situation of agro-food and rural sector in terms of markets, development and competitiveness and the specific impact that rural activities have in the society, added to the potential positive impact of new ICT technologies, has arisen new challenges. Support the European Agro-food industry to be a worldwide leader in the supply of high quality and safe food products. The relevance of agro-food industry is not only related to its importance in European economy but also is consequence of increase awareness concerning to the necessity of producing high quality and safe products. The implementation of the new technologies in agro-food domain, enabling adequate combination of traditional products and modern management processes will definitively contribute to produce high quality and safe products. Increase the level of involvement of consumers in the agro-food value chain by means of the wide adoption of relevant IC Technologies and applications. The agro-food sector is very much a consumer driven sector. However, in order to realise the full participation of citizens in the whole agro-food supply chain, further developments in ICTs are required. The incorporation of ICT tools will greatly contribute to achieving a deeper integration, communication and information flow between the different stakeholders in the supply chain, from ＂fork to farm＂, from farmers to consumers. Therefore, in first place the objective of the work is to analyze the opportunities offered by the ICT to implement the systems of traceability in the food system. In according to place the study wants to deepen the norm ISO22000, in which the ICT has a fundamental role to have a synthetic tool of guarantee and greater trust for the consumer. The purpose is to make a critical review of the existing literature on this matter in relationship to the agro-food systems.
文摘Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.
