Although target costing is an extensively studied topic in the management accounting
literature, a holistic investigation into its methodological development is missing. Therefore …

During the last two decades, with increasing competition in highly changing business
environment, literature has cautioned against the efficiency and capability of traditional …

The study is aims to investigate the applicability of target costing methodology (TC) in
Jordanian hotels industry. To achieve the study objectives the researcher employed a …

Purpose This paper aims to develop a framework for the semantic operationalisation of the
business model, which enables the automated identification of business models using …

Küreselleşen dünya ile birlikte artan rekabet, farklılaşan ürün, gelişen teknoloji ve önemli
hale gelen çevre koşullarındaki gelişmeler, geleneksel maliyet yöntemleri ile mal ve …

Günümüzde ekonomik ve teknolojik yeniliklerdeki hızlı değişim işletmeler arasında yoğun
bir rekabetin yaşanmasına neden olmuştur. Artan rekabet ortamında varlıklarını korumak ve …

The effective cost management during the conceptual design phase of a product is essential
to develop a product with minimum cost and desired quality. The integration of the …

Purpose Drawing from dynamic capability theory, this paper aims to examine the
implementation of target cost management (TCM) in a non-Japanese environment …

Küreselleşme ile birlikte ortaya çıkan ekonomik ve teknolojik değişim ve gelişmeler,
ekonomik sınırların ortadan kalkması sonucu rekabetin küresel boyut kazanması, tüketici …

The purpose of this research is to explore and describe the implementation of the Target
Costing (TC) system as well as its effect on the dynamic capabilities (DC), success factors …