This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature ...This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.展开更多
Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the developme...Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the development, like sustainable, viable, etc., is an attempt to blur our eyes about its negative effects; it is like a magic conjuration. When we look at all its implications, we are so far. There are reasons to be pessimistic： The paths that this concept will lead us to are not clear. In the sustainable development concept, we find only a new packing to our harsh reality： a matter of marketing. Sustainable development was presented as a ＂solution＂ to our innumerable recent problems; on the contrary, it may be a problem to solve. Shouldn＇t this concept be seriously questioned and maybe condemned？ Assuming no drastic measure taken to control earth problems, by the year 2032, 70% of the planet will be destroyed. Sustainable development is a rhetorical ploy which seeks to reconcile what is irreconcilable： the environment and the development. A policy which is not carefully enough thought will carry along various perverse and adverse effects for the ecology as much as for the economy.展开更多
文摘This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.
文摘Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the development, like sustainable, viable, etc., is an attempt to blur our eyes about its negative effects; it is like a magic conjuration. When we look at all its implications, we are so far. There are reasons to be pessimistic： The paths that this concept will lead us to are not clear. In the sustainable development concept, we find only a new packing to our harsh reality： a matter of marketing. Sustainable development was presented as a ＂solution＂ to our innumerable recent problems; on the contrary, it may be a problem to solve. Shouldn＇t this concept be seriously questioned and maybe condemned？ Assuming no drastic measure taken to control earth problems, by the year 2032, 70% of the planet will be destroyed. Sustainable development is a rhetorical ploy which seeks to reconcile what is irreconcilable： the environment and the development. A policy which is not carefully enough thought will carry along various perverse and adverse effects for the ecology as much as for the economy.
