• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: DOAJ, Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2015 Vol.3(2): 201-206 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.180

Target Costing Implementation and Organizational Capabilities: An Empirical Evidence of Selected Asian Countries

Normah Omar, Suzana Sulaiman, Wee Shu Hui, Ibrahim Kamal Abdul Rahman, and Hussein H. Hamood
Abstract—Target Costing (TC) is not only seen to be related to cost reduction. Instead, quality and functionality features, in similar extent, should be seriously perceived. Dynamic Capabilities (DCs) could affect organizational functions in relation to these objectives. This paper aims to examine the TC implementation and DCs in three Asian countries; Japan, Thailand and Malaysia. The findings through the proposed framework indicate that the DCs factors are a key to the right balance across the crucial elements of TC: cost reduction, quality, functionality, and lead time. The proposed framework could be a conceptual link between DCs factors and a successful implementation of TC.

Index Terms—Target costing, dynamic capabilities, Asian countries.

Normah Omar is with the Accounting Research Institute, Universiti Teknologi MARA, Malaysia (e-mail: normah645@salam.uitm.edu.my).

[PDF]

Cite: Normah Omar, Suzana Sulaiman, Wee Shu Hui, Ibrahim Kamal Abdul Rahman, and Hussein H. Hamood, "Target Costing Implementation and Organizational Capabilities: An Empirical Evidence of Selected Asian Countries," Journal of Economics, Business and Management vol. 3, no. 2, pp. 201-206, 2015.

Copyright © 2008-2015. Journal of Economics, Business and Management. All rights reserved.
E-mail: joebm@ejournal.net