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

• Главные авторы: Hamood, Hussein (Автор), Omar, Normah (Автор), Sulaiman, Suzana (Автор)
• Формат: ‌
• Опубликовано: Faculty of Accountancy, 2013-12.
• Предметы: Article; PeerReviewed
• Online-ссылка: Link Metadata

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 pape...