The relationship between target costing method and pricing - development of products in industrial companies
This study aimed at identifying the relationship between target costing method in product pricing, as well as identify the relationship of target costing in products development in industrial companies operating at Al-Hassan industrial zone located in Irbid. The population of this study was 51 co...
Saved in:
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
2019
|
Subjects: | |
Online Access: | http://eprints.unisza.edu.my/6569/1/FH02-FPP-19-33057.pdf http://eprints.unisza.edu.my/6569/ http://dx.doi.org/10.15294/ibarj.v3i2. 59 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Summary: | This study aimed at identifying the relationship between target costing method in product pricing,
as well as identify the relationship of target costing in products development in industrial
companies operating at Al-Hassan industrial zone located in Irbid. The population of this study
was 51 companies which implement the target costing method. Out of those 51 companies, 35
companies were randomly chosen to participate in this study. The questionnaire has been
prepared and distributed to financial managers, production managers, marketing managers, and
accountants, where each company got 4 questionnaires. One sample T-test in SPSS was used to
examine the hypotheses of this study. The results revealed that the application of target costing
method leads to pricing products, as well as that the application of target costing system leads to
the development of products in industrial companies operating at Al-Hassan industrial zone. |
---|