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

• 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/29155/1/29155.pdf; https://ir.uitm.edu.my/id/eprint/29155/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

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...