The Role of Target Costing in Reducing Costs and Developing Products in the Jordanian Public Shareholding Industrial Companiesn
Ghassan Falah Matarneh () and
Abdel-Rahman Kh. El-Dalabeeh ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 4, 301-312
This study aimed to identify the role of target costing in products cost reduction, as well as identify the role of target costing in products development in Jordanian shareholding industrial companies. The questionnaire has been prepared for this purpose and distributed to a sample of (60) Jordanian shareholding industrial companies who responded to this study, and (51) questionnaire was subjected to analysis. The results were analyzed data showed a number of results one of the most important, It leads the application of target costing system to reduce costs in the Jordanian industrial companies, as well as the study showed that the application of target costing system leads to the development of products in the Jordanian industrial companies is reflected through the many considerations taken into account. The study recommended that there is a need to activate the necessary elements for further costing reduction, and try to use elements currently available as an initial step for the application.
Keywords: Target Costing; cost reduction; products development; shareholding industrial companies; Jordan (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
http://hrmars.com/hrmars_papers/Article_29_The_Rol ... n_Reducing_Costs.pdf (application/pdf)
http://hrmars.com/hrmars_papers/Article_29_The_Rol ... n_Reducing_Costs.pdf (text/html)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:6:y:2016:i:4:p:301-312
Access Statistics for this article
More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().