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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy
2013
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/12326/1/12326.pdf |
| _version_ | 1796899758453817344 |
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| author | Hamood, Hussein Omar, Normah Sulaiman, Suzana |
| author_facet | Hamood, Hussein Omar, Normah Sulaiman, Suzana |
| author_sort | Hamood, Hussein |
| collection | UITM |
| 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. |
| first_indexed | 2024-03-06T01:25:37Z |
| format | Article |
| id | oai:ir.uitm.edu.my:12326 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:25:37Z |
| publishDate | 2013 |
| publisher | Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my: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 apmaj 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) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 8 (2). pp. 47-61. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| 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 |
| title | 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_short | 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 |
| topic | Organization Costs. Industrial costs |
| url | https://ir.uitm.edu.my/id/eprint/12326/1/12326.pdf |
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