Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]

QR Code

Target costing: adoption and its relationships with competition intensity, intended strategy and firm size / Helmi Hammami ...[et al.]

The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition...

Full description

Bibliographic Details
Main Authors:	Hammami, Helmi, Al-Omiri, Mohammed, Bouraoui, Taoufik, Anam, Ousama Abdulrahman
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019
Subjects:	Planning. Business planning. Strategic planning Costs. Industrial costs Cost effectiveness
Online Access:	https://ir.uitm.edu.my/id/eprint/29155/

Similar Items

Diagnostic and interactive uses of budgets and the moderating effect of strategic uncertainty / Sabrina Shi Qiong Shen and Sujatha Perera
by: Shi, Sabrina Qiong Shen, et al.
Published: (2012)

Contextualizing planning and budgeting systems: public sector experience / Anup Chowdhury and Nikhil Chandra Shil
by: Chowdhury, Anup, et al.
Published: (2018)

Appearance, disappearance and reappearance of activity based costing: a case study from a Sri Lankan manufacturing firm / Tharusha Gooneratne and Chamali Wijerathne
by: Gooneratne, Tharusha, et al.
Published: (2019)

Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough
by: Alpenberg, Jan, et al.
Published: (2013)

Implementation of target costing in Indonesia: the influence of dynamic capabilities, dysfunctional behaviour, and success factors in manufacturing companies / Grahita Chandrarin ... [et al.]
by: Chandrarin, Grahita, et al.
Published: (2019)

Reducing Production Lead Time Through Value Stream Mapping
by: Esfandyari, Alireza
Published: (2008)

Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
by: Hamood, Hussein, et al.
Published: (2013)

Design to cost in Siemens - integrating EVA with product target costing and life cycle costing
by: Cheng, Ge Fang Gloria
Published: (2006)

A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann
by: Wegmann, Gregory
Published: (2019)

Intricacies of overhead cost allocations and distortion in costing: a synthesis of the literature / Bülend Terzioglu
by: Terzioglu, Bülend
Published: (2012)

Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter
by: Wada, Shinsuke, et al.
Published: (2012)

The interplay between national culture and diffusion of activitybased costing: an Asia-Pacific perspective / Bülend Terzioglu and Elsie S. K. Chan
by: Bülend, Terzioglu, et al.
Published: (2014)

Target costing practices: a review of literature / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
by: Hamood, Hussein H., et al.
Published: (2011)

A study on the effect of amalgamation on the cost behavior of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa.
by: Hosomi, Shoichiro, et al.
Published: (2018)

Evaluating cost taxonomies for information systems management
by: Irani, Z., et al.
Published: (2006)

Implementation of target costing in the Saudi Arabian food and beverages industry: the mediating role of supply chain management / Hussein Hussein Hamood Sharaf-Addin
by: Sharaf-Addin, Hussein Hussein Hamood
Published: (2021)

Impact of Price-Adjustments Costs on Integration of Pricing and Production Planning of Multiple-Products
by: Mardaneh, Elham, et al.
Published: (2014)

Firms' financial performance from intellectual capital and capital structure perspectives: A comparative analysis into three industries in Malaysia / Hapsah@Kalthom S. Mohammad
by: S. Mohammad, Hapsah@Kalthom
Published: (2018)

Aero Repair and Overhaul Services at Rolls Royce Group Plc: Application of Activity Based Costing
by: Vaithiyanathan, Shivany
Published: (2005)

Examination of cross-functional activities facilitated by absolute value target costing and committee activities at Toyota Motor Corporation / Hideyuki Kobayashi
by: Hideyuki, Kobayashi
Published: (2014)

The feasibility study towards usage of information technology adoption towards promoting the SMEs products in Kemubu Agricultural Development Authority (KADA) / Ali Zainal Abidin Jalil
by: Jalil, Ali Zainal Abidin
Published: (2012)

Empirical study on asymmetric cost behavior: analysis of the sticky costs of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa
by: Hosomi, Shoichiro, et al.
Published: (2018)

The maturing concept of estimating project cost contingency: A review
by: Baccarini, David
Published: (2006)

The practice of life cycle cost in Malaysia construction industry: a review / Wan Nur Hamizah Wan Hassan, Norhanim Zakaria and Muhammad Azzam Ismail
by: Wan Hassan, Wan Nur Hamizah, et al.
Published: (2014)

Target costing in a stage-gate design system / Jan Alpenberg…[et al.]
by: Alpenberg, Jan, et al.
Published: (2016)

The sustainable competitive advantage: Elements of business strategy for surviving in the franchising industry / Shaira Ismail
by: Ismail, Shaira
Published: (2009)

The determinants of capital structure for construction firms listed in Bursa Malaysia / Muhammad Imran Arif Mohd Nasir
by: Mohd Nasir, Muhammad Imran Arif
Published: (2017)

Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.]
by: Maelah, Ruhanita, et al.
Published: (2017)

Analysis, design & cost comparisons of simply supported and continuous bridges
by: Hasan Esmail, Ardal
Published: (2001)

Factors contribute to effective layout among kiosk in Plaza Angsana, Johor Bahru/ Nor Fazwani Najwa Mohd Nor
by: Mohd Nor, Nor Fazwani Najwa
Published: (2013)

Evaluating and validating ESP testing in a specific context: stakeholders’ perspectives / Fahima Mohamed Bannur
by: Mohamed Bannur, Fahima
Published: (2016)

The relationship between strategic planning and organizational performance: examining the moderating effect of transformational leadership / Waleed Abdulkafi Ahmed
by: Abdulkafi Ahmed, Waleed
Published: (2017)

Pestman Enterprise : "Super Sprayer" / Muhammad Fahim Basri...[et.al]
by: Basri, Muhammad Fahim, et al.
Published: (2015)

Bukit Kepok Enterprise : "X3-Pro Sprayer" / Zainal Abidin Norhazam...[et.al]
by: Norhazam, Zainal Abidin, et al.
Published: (2017)

Smart Carretilla Enterprise : “SC System” / Anisah Atirah Kamaruzzaman...[et.al]
by: Kamaruzzaman, Anisah Atirah, et al.
Published: (2017)

Project manager's competency framework in managing Industrialised Building System (IBS) construction project / Izatul Laili Jabar
by: Jabar, Izatul Laili
Published: (2017)

Maju Kraf Enterprise / Adil Fikri Jumiry...[et.al]
by: Farizan, Fauzan Harith Izat, et al.
Published: (2017)

Nutritious - Based Product Idea Blueprint / Amirul Fareez Amir Khan...[et.al]
by: Amir Khan, Amirul Fareez, et al.
Published: (2016)

"Pro Planting Machine" : Hi-Tech Corporation / Muhd Norashid Hafizzi Rashid...[et.al]
by: Dzulkifli, Qhairul Izzaidi, et al.
Published: (2016)

Mini Rice Harvester / Nor Shahidah Shaharun...[et.al]
by: Shaharun, Nor Shahidah, et al.
Published: (2017)