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Studying the obstacles of applying a target costing system in firms accepted in Tehran Stock Exchange
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Mohsen Dastgir   , Mehdi Alinezhad Sarokolaei |
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Abstract: (2191 Views) |
Target system is one of the most important techniques which can help organizations to improve cost-based performances. In this method, the products' sale price is anticipated before production processes start, based on surveys in the market and manufacturers try to design and manufacture a product according to the predetermined cost to ensure the management's desirable profit. Meanwhile, it should have a desirable quality and benefit from a competitive status, in a way that absorbs customers' satisfaction in suitable manner. In this research, we will focus on studying the obstacles of applying a target costing system in firms accepted in Tehran Stock Exchange. The statistical population of this research involves a sample of 100 people from among the managers and scholars of firms accepted in Stock Exchange. For statistical method of the research, we use T-Students test in regression analysis. The findings of this research indicate that the following items are among the obstacles of applying a target costing system: it is impossible to assign a competitive price, costumers' satisfaction idea is not common, there is no group work spirit, activity-based costing system is not used, and value engineering is not utilized. |
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| Keywords: Cost management, cost management techniques, target costing, value engineering |
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Full-Text [PDF 1448 kb]
(75 Downloads)
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Type of Study: Research |
Subject:
General
Received: 2020/09/15 | Accepted: 2013/03/21 | Published: 2013/03/21
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