文章基本信息

标题：Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing
本地全文：下载
作者：Ionica Oncioiu ; Sorinel Căpuşneanu ; Dan Ioan Topor 等
期刊名称：SAGE Open
印刷版ISSN：2158-2440
电子版ISSN：2158-2440
出版年度：2021
卷号：11
DOI：10.1177/2158244021997808
语种：English
出版社：SAGE Publications
摘要：This article demonstrates, on one hand, how organizations are able to optimize their business processes to streamline their activities and, on the other hand, how performance can be enhanced by using the target cost method in a construction project. Based on the analysis of national and international literature, the authors carried out a quantitative and qualitative study based on a questionnaire containing a set of four questions aimed at highlighting the issues mentioned in the launched objectives. Business process-specific steps in a construction project are described and analyzed. The case study outlines how to optimize business processes by using Swimlane charts and how to reduce operating costs by applying the target cost method. The article concludes with our conclusions about the real benefits of optimizing business processes in a construction project by using the target cost method and increasing the performance of entities in this field.