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Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy
dc.contributor.author | Kolev, Rosen | |
dc.date.accessioned | 2023-07-04T10:41:39Z | |
dc.date.accessioned | 2023-07-04T10:41:40Z | |
dc.date.available | 2023-07-04T10:41:39Z | |
dc.date.available | 2023-07-04T10:41:40Z | |
dc.date.issued | 2023 | |
dc.identifier.issn | 0323-9004 | |
dc.identifier.uri | http://hdl.handle.net/10610/4814 | |
dc.description.abstract | The importance of management accounting and cost management systems for industrial enterprises is constantly growing. In the conditions of the fourth industrial revolution, management systems of economic agents need to adapt to the new economic environment. This article is an attempt to present the influence of Industry 4.0 on a specific cost management system - Kaizen costing. Additionally, it presents the possibilities for the application of Industry 4.0 and Kaizen costing in the circular economy, which has become the main economic perspective for the EU countries. | us_US |
dc.publisher | Tsenov Publishing House | EN_en |
dc.relation.ispartofseries | 2;5 | |
dc.subject | management accounting | us_US |
dc.subject | Industry 40 | us_US |
dc.subject | Kaizen 40 | us_US |
dc.subject | circular economy | us_US |
dc.subject | cost management systems | us_US |
dc.subject | costs | us_US |
dc.title | Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy | us_US |
dc.type | Article | us_US |