Achieving more cost-effective implementation of an Eastern Cape Thicket Rehabilitation project
- Authors: Gusha, Samora Mkuseli
- Date: 2012
- Subjects: Project management -- Cost effectiveness , Cost control , Activity-based costing
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/6214 , vital:21056
- Description: The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.
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- Date Issued: 2012
Target costing as a strategic cost management tool in the South African motor industry
- Authors: Slater, Michael, M A
- Date: 2010
- Subjects: Target costing -- South Africa , Strategic planning -- South Africa -- Management , Cost accounting -- South Africa -- Standards , Cost accounting -- South Africa , Cost control
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8974 , http://hdl.handle.net/10948/1094 , Target costing -- South Africa , Strategic planning -- South Africa -- Management , Cost accounting -- South Africa -- Standards , Cost accounting -- South Africa , Cost control
- Description: Traditional cost-accounting approaches have served manufacturers well over a long period, but due to the changing nature of the modern manufacturing environment shortcomings have resulted and are no longer regarded as suitable (Gagne & Discenza 1993: 68). Similarly, Monden and Lee (1993: 22) state that many practitioners and academicians have questioned the effectiveness of standard cost systems, which have been used as the primary cost control measure for the last several decades. Cooper and Slagmulder (1997: 2) point out that in contrast to the conventional cost management techniques, target costing adopts a feed-forward approach. The objective of target costing is to design costs out of products, and not to find ways of eliminating costs after the products enter production. Few firms can afford to ignore such a powerful mechanism to increase profits in today’s highly competitive environment.
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- Date Issued: 2010
Factors influencing survivor qualities after downsizing
- Authors: Chipunza, Crispen
- Date: 2009
- Subjects: Downsizing of organizations -- South Africa , Organizational change -- South Africa , Cost control , Unemployment -- Psychological aspects
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9381 , http://hdl.handle.net/10948/1219 , Downsizing of organizations -- South Africa , Organizational change -- South Africa , Cost control , Unemployment -- Psychological aspects
- Description: Today organisations all over the world have to cope with the ever-increasing rate of local and global change. Those in developing countries have to cope with the inefficiencies engendered by state-led economic, developmental and political strategies, such as new government regulations. These have had an impact on the management of human resources and are exemplified by an increasing adoption of strategies meant to reduce pressure on costs and margins. An increasing popular management response to these challenges has been to engage in some form of organisational restructuring such as downsizing. Often employees who remain (survivors) after downsizing are not given much attention, yet the achievement of new strategic goals depends on the survivors having positive attitudes, relentless commitment and high motivation. Research indicates that employees who are motivated and committed contribute vastly to the financial-bottom-line of the organisation. Therefore, downsizing organisations should continuously search for ways to increase such qualities among their survivors. The objective of this study was to identify the factors that influence the attitudes, commitment and motivation of survivors in a developing economy with a volatile environment. To achieve this objective, a theoretical survivor quality model was presented. In order to present the model, firstly, a literature survey on the importance of survivor quality in terms of attitudes, commitment, and motivation among survivors was conducted. Secondly, literature survey pertaining to the drivers of survivor quality was done, and thirdly, literature dealing with strategies to deal with survivor quality was surveyed. The theoretical survivor quality model was used to compile the research instrument that determined the attitudinal, commitment and motivational levels of survivors, how the three constructs are related after downsizing, as well as the factors influencing the observed levels. The questionnaire was randomly distributed among survivors in the selected manufacturing organisations in Zimbabwe. The empirical results obtained from the study showed that survivors in a developing economy with a volatile environment had moderate levels of attitudes, commitment ad motivation. Two categories of factors were identified as important in influencing these levels. They were downsizing strategy and demographic factors. The downsizing strategy factors were communication and victim support, while education, age, and number of years employed emerged as the demographic factors. The study further highlighted that older survivors with less education contributed more to the moderate levels of attitude, commitment and motivation observed. The study highlights that these variables must be taken into consideration when implementing downsizing in an economically volatile environment in order to manage survivor quality. A further point emanating from the study is that prior to downsizing, organisations should adopt effective communication strategies throughout the process. The key factors identified as influencing survivor quality in this study were integrated into the survivor quality model which can be used by other organisations in a similar context to manage survivor quality in order to increase their efficiency, effectiveness, iv and competitive advantage after downsizing.
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- Date Issued: 2009