Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman

• Main Authors: Hamood, Hussein, Omar, Normah, Sulaiman, Suzana
• Format: Article
• Language: English
• Published: Faculty of Accountancy 2013
• Subjects: Organization; Costs. Industrial costs
• Online Access: https://ir.uitm.edu.my/id/eprint/12326/1/12326.pdf; https://ir.uitm.edu.my/id/eprint/12326/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

Target Costing (TC) has been successfully implemented to bring customers’ needs back to the products design and development stage. The best practice of TC depends aggressively on organizational capabilities (OCs) where organizational functions are combined with cross-functional teams. This paper rev...