SavedAdd your journal

Journals / Yaşar Üniversitesi E-Dergisi / 2010 / Cilt: 5 - Sayı: 19

A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES

Dr. Emre CENGİZ
Pages
3131
Publication Date
2010-06-01
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The study aims to briefly explain the content of each article to show the reader what has accomplished so far

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Target costing as a cost management and profit planning system is used by many competitive firms since 1970s.
📊
Key Findings & Data:Our study aims to review the literature of this important concept; target costing by examining 41 English articles published in SSCI and SCI&SCI-Expanded between 1985-2008.
💡
Conclusion & Impact:The study aims to briefly explain the content of each article to show the reader what has accomplished so far
🔬Design:Review & Systematic Survey
📍Scope:2008 Verileri
⚙️Variables:Anahtar Kelimeler Target Costing · Literature Review · Cost Management

Abstract

Target costing as a cost management and profit planning system is used by many competitive firms since 1970s. Although the concept is simple, the implementation needs an extensive collaboration inside and outside of the organization. In contrast, many organization managers think that target costing is just related with accounting and finance staff. Our study aims to review the literature of this important concept; target costing by examining 41 English articles published in SSCI and SCI&SCI-Expanded between 1985-2008. The study aims to briefly explain the content of each article to show the reader what has accomplished so far

🔖

Cite This Article

CENGİZ, D. E. (2010). A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES. Yaşar Üniversitesi E-Dergisi, Cilt: 5 - Sayı: 19, 3131. https://ajindex.com/articles/193067

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (12)

  1. Afonso, P., Nunes, M., Paisana, A., & Braga, A. (2008). The influence of time-to-market and target costing in the new product development success. International Journal of Production Economics, 115(2), 559- 568. Agndal, H., & Nilsson, U. (2008). Interorganizational cost management in the exchange process. Management Accounting Research In Press, 18 pgs. Ansari, S., & Bell, J. (1997). Target Costing, the Next Frontier in Strategic Cost Management. Chicago, IL: The Cam-I Target Cost Core Group. Ansari, S., Bell, J., & Okano, H. (2007). Target costing: Uncharted research territory. In C.S. Chapman, A.G. Hopwood & M.D. Shields (Eds), Handbook of management accounting research (pp. 507-530). Vol. 2, Amsterdam, The Netherlands: Elsevier. Ax, C., Greve, J., & Nilsson, U. (2008). The impact of competition and uncertainty on the adoption of target costing. International Journal of Production Economics, 115(1), 92-103.
  2. Bhimani, A., & Okano, H. (1995). Target excellence: target cost management at Toyota in the UK. Management Accounting, 73(6), 42–44.
  3. Bode, J., & Fung, R. Y. K. (1998) Cost engineering with quality function deployment. Computers & Industrial Engineering, 35(3-4), 587-590.
  4. Bozdogan, K., Deyst, J., Hoult, D., & Lucas, M. (1998). Architectural innovation in product development through early supplier integration. R&D Management, 28(3), 163-173.
  5. Castellano, J. F., & Young, S. (2003). Speed splasher: An interactive, team-based target costing exercise. Journal of Accounting Education, 21(2), 149–155.
  6. Cavalieria, S., Maccarroneb, P., & Pinto, R. (2004). Parametric vs. Neural Network models for the Estimation of Production Costs: A Case Study in the Automotive Industry. International Journal of Production Economics, 91, 165-177.
  7. Cheah, C. Y. J., & Ting, S. K. (2005). Appraisal of Value engineering in Construction in Southeast Asia. International Journal of Project Management, 23(6), 151-158.
  8. Chen, R. C., & Chung, C. H. (2002). Cause-effect analysis for target costing. Management Accounting Quarterly, Winter, 1–7.
  9. Choe, J. M. (2002). The organizational learning effects of management accounting information under advanced manufacturing technology. European Journal of Information Systems, 11(2), 142–158.
  10. Cooper, R., & Chew, W. B. (1996). Control tomorrow's costs through today's designs. Harvard Business Review, 74(1), 88-98
  11. Cooper, R., & Slagmulder, R. (1997). Target Costing and Value Engineering. Portland: Productivity Press.
  12. Cooper, R., & Slugmulder, R. (1999). D