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The impact of competition and uncertainty on the adoption of target costing

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  • Ax, Christian
  • Greve, Jan
  • Nilsson, Ulf

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  • Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
    • Handle: RePEc:eee:proeco:v:115:y:2008:i:1:p:92-103
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    References listed on IDEAS

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    1. Ibusuki, Ugo & Kaminski, Paulo Carlos, 2007. "Product development process with focus on value engineering and target-costing: A case study in an automotive company," International Journal of Production Economics, Elsevier, vol. 105(2), pages 459-474, February.
    2. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
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    4. Dekker, Henri & Smidt, Peter, 2003. "A survey of the adoption and use of target costing in Dutch firms," International Journal of Production Economics, Elsevier, vol. 84(3), pages 293-305, June.
    5. Cooper, Robin & Yoshikawa, Takeo, 1994. "Inter-organizational cost management systems: The case of the Tokyo-Yokohama-Kamakura supplier chain," International Journal of Production Economics, Elsevier, vol. 37(1), pages 51-62, November.
    6. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    7. Yoshikawa, Takeo & Innes, John & Mitchell, Falconer, 1994. "Applying functional cost analysis in a manufacturing environment," International Journal of Production Economics, Elsevier, vol. 36(1), pages 53-64, August.
    8. Chang, Shih-Chia & Yang, Chen-Lung & Cheng, Hsin-Chia & Sheu, Chwen, 2003. "Manufacturing flexibility and business strategy: An empirical study of small and medium sized firms," International Journal of Production Economics, Elsevier, vol. 83(1), pages 13-26, January.
    9. Patricia Everaert & Stijn Loosveld & Tom Van Acker & Marijke Schollier & Gerrit Sarens, 2006. "Characteristics of target costing: theoretical and field study perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(3), pages 236-263, September.
    10. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    11. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    12. Luft, Joan & Shields, Michael D., 2003. "Erratum to "Mapping management accounting: graphics and guidelines for theory-consistent empirical research" [Accounting Organizations and Society 28 (2003) 169-249]," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 815-815.
    13. Cavalieri, Sergio & Maccarrone, Paolo & Pinto, Roberto, 2004. "Parametric vs. neural network models for the estimation of production costs: A case study in the automotive industry," International Journal of Production Economics, Elsevier, vol. 91(2), pages 165-177, September.
    14. Fisher, Cathy, 1996. "The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 361-369, May.
    15. Lamminmaki, Dawne & Drury, Colin, 2001. "A comparison of New Zealand and British product-costing practices," The International Journal of Accounting, Elsevier, vol. 36(3), pages 329-347, September.
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    Cited by:

    1. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Ana Maria Ifrim & Ramona Camelia Silvestru & Monica Ioana Toader, 2021. "Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing," SAGE Open, , vol. 11(1), pages 21582440219, February.
    2. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
    3. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    4. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
    5. Dorota Kostrzewa-Nowak & Waldemar Gos, 2022. "Practical Applications of Target Costing in a Multidisciplinary R&D Project," Sustainability, MDPI, vol. 15(1), pages 1-13, December.
    6. Gopalakrishnan, Mohan & Libby, Theresa & Samuels, Janet A. & Swenson, Dan, 2015. "The effect of cost goal specificity and new product development process on cost reduction performance," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 1-11.
    7. Karim Abbas, 2015. "Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 366-374.
    8. Filomena, Tiago Pascoal & Neto, Francisco Jos Kliemann & Duffey, Michael Robert, 2009. "Target costing operationalization during product development: Model and application," International Journal of Production Economics, Elsevier, vol. 118(2), pages 398-409, April.
    9. Li, Hongmin & Wang, Yimin & Yin, Rui & Kull, Thomas J. & Choi, Thomas Y., 2012. "Target pricing: Demand-side versus supply-side approaches," International Journal of Production Economics, Elsevier, vol. 136(1), pages 172-184.
    10. Yazdifar, Hassan & Askarany, Davood, 2012. "A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand," International Journal of Production Economics, Elsevier, vol. 135(1), pages 382-392.
    11. Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka, 2017. "Innovation of a Technological Product with Utilizing the Target Costing Methodology," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 130-137.
    12. Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
    13. Gonçalves, Tiago & Gaio, Cristina & Silva, Mariana, 2018. "Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis," Journal of Business Research, Elsevier, vol. 89(C), pages 378-384.
    14. Kee, Robert, 2010. "The sufficiency of target costing for evaluating production-related decisions," International Journal of Production Economics, Elsevier, vol. 126(2), pages 204-211, August.
    15. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
    16. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).

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