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

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...

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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/
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spelling my.uitm.ir.123262022-07-05T04:18:16Z https://ir.uitm.edu.my/id/eprint/12326/ Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman Hamood, Hussein Omar, Normah Sulaiman, Suzana Organization Costs. Industrial costs 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 reviews the literature carried out from 1993-2012 on TC implementation and OCs as the success factors influencing TC. The review revealed that there were two research gaps; firstly the dimension(s) used by the literature to represent OCs as success factors for TC implementation has been fairly simplistic, emphasizing on “financial” or “non-financial” variables. Secondly, the OCs dimensions have not been specifically measured. Based on the research gaps identified, a research framework is developed. The paper intend to develop a framework that link the TC principles of “Price-led”, “Customer-focused”, “Design-centered”, and “Cross-functional” with the four BSC’s perspectives of 'Financial', 'Customer', 'Internal Process', and “Learning and Growth”. The proposed framework aims to get the right balance across the crucial elements of TC including cost reduction, quality, functionality, and lead time. Faculty of Accountancy 2013-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/12326/1/12326.pdf Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman. (2013) Asia-Pacific Management Accounting Journal (APMAJ), 8 (2). pp. 47-61. ISSN 1675-3194 https://apmaj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Organization
Costs. Industrial costs
spellingShingle Organization
Costs. Industrial costs
Hamood, Hussein
Omar, Normah
Sulaiman, Suzana
Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
description 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 reviews the literature carried out from 1993-2012 on TC implementation and OCs as the success factors influencing TC. The review revealed that there were two research gaps; firstly the dimension(s) used by the literature to represent OCs as success factors for TC implementation has been fairly simplistic, emphasizing on “financial” or “non-financial” variables. Secondly, the OCs dimensions have not been specifically measured. Based on the research gaps identified, a research framework is developed. The paper intend to develop a framework that link the TC principles of “Price-led”, “Customer-focused”, “Design-centered”, and “Cross-functional” with the four BSC’s perspectives of 'Financial', 'Customer', 'Internal Process', and “Learning and Growth”. The proposed framework aims to get the right balance across the crucial elements of TC including cost reduction, quality, functionality, and lead time.
format Article
author Hamood, Hussein
Omar, Normah
Sulaiman, Suzana
author_facet Hamood, Hussein
Omar, Normah
Sulaiman, Suzana
author_sort Hamood, Hussein
title Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
title_short Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
title_full Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
title_fullStr Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
title_full_unstemmed Target costing implementation and organizational capabilities: a research framework / Hussein Hamood, Normah Omar and Suzana Sulaiman
title_sort target costing implementation and organizational capabilities: a research framework / hussein hamood, normah omar and suzana sulaiman
publisher Faculty of Accountancy
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/12326/1/12326.pdf
https://ir.uitm.edu.my/id/eprint/12326/
https://apmaj.uitm.edu.my/
_version_ 1738513829255446528
score 13.211869

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