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Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman

Increasing competition coupled with changes of customers’ expectations has led many automotive companies to constantly upgrade its management accounting practices such as Target Costing (TC). This study aims to explore TC implementation in Malaysian automotive industry. Semistructured interview and...

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Main Authors: Hamood, Hussein H., Omar, Normah, Sulaiman, Suzana
Format: Article
Language:English
Published: Universiti Teknologi MARA 2013
Subjects:
Automobile industry and trade
Malaysia
Online Access:https://ir.uitm.edu.my/id/eprint/29700/1/AJ_HUSSEIN%20H.%20HAMOOD%20APMAJ%20B%2013.pdf
https://ir.uitm.edu.my/id/eprint/29700/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/46
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id my.uitm.ir.29700
record_format eprints
spelling my.uitm.ir.297002022-07-05T03:48:58Z https://ir.uitm.edu.my/id/eprint/29700/ Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman Hamood, Hussein H. Omar, Normah Sulaiman, Suzana Automobile industry and trade Malaysia Increasing competition coupled with changes of customers’ expectations has led many automotive companies to constantly upgrade its management accounting practices such as Target Costing (TC). This study aims to explore TC implementation in Malaysian automotive industry. Semistructured interview and site-visit approaches are employed by which the basic implementation stages of TC are explored. The results indicated some clear differences in the methods used to achieve TC by Malaysian automotive companies than the US and Japanese companies. The differences have been noted in determining selling prices and estimated costs as well as the less involvement of suppliers in the TC practices. The factors of intense competition, functional knowledge of employees and cooperation between departments has been found to be the most influential factors of TC implementation. The results have been ultimately used as a constructive validity method to enhance knowledge on the topic of interest and develop the questionnaire survey for future research. Universiti Teknologi MARA 2013-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29700/1/AJ_HUSSEIN%20H.%20HAMOOD%20APMAJ%20B%2013.pdf Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman. (2013) Asia-Pacific Management Accounting Journal (APMAJ), 8 (1). pp. 1-24. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/46
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 Automobile industry and trade
Malaysia
spellingShingle Automobile industry and trade
Malaysia
Hamood, Hussein H.
Omar, Normah
Sulaiman, Suzana
Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
description Increasing competition coupled with changes of customers’ expectations has led many automotive companies to constantly upgrade its management accounting practices such as Target Costing (TC). This study aims to explore TC implementation in Malaysian automotive industry. Semistructured interview and site-visit approaches are employed by which the basic implementation stages of TC are explored. The results indicated some clear differences in the methods used to achieve TC by Malaysian automotive companies than the US and Japanese companies. The differences have been noted in determining selling prices and estimated costs as well as the less involvement of suppliers in the TC practices. The factors of intense competition, functional knowledge of employees and cooperation between departments has been found to be the most influential factors of TC implementation. The results have been ultimately used as a constructive validity method to enhance knowledge on the topic of interest and develop the questionnaire survey for future research.
format Article
author Hamood, Hussein H.
Omar, Normah
Sulaiman, Suzana
author_facet Hamood, Hussein H.
Omar, Normah
Sulaiman, Suzana
author_sort Hamood, Hussein H.
title Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
title_short Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
title_full Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
title_fullStr Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
title_full_unstemmed Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman
title_sort target costing implementation in malaysian automotive industry: an exploratory study / hussein h. hamood, normah omar and suzana sulaiman
publisher Universiti Teknologi MARA
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/29700/1/AJ_HUSSEIN%20H.%20HAMOOD%20APMAJ%20B%2013.pdf
https://ir.uitm.edu.my/id/eprint/29700/
http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/46
_version_ 1738513860993744896
score 13.211869

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