Dynamic capabilities and target costing in Swedish publicly traded companies / Jan Alpenberg and D. Paul Scarbrough

• Main Authors: Alpenberg, Jan, Scarbrough, D. Paul
• Format: Article
• Language: English
• Published: Faculty of Accountancy 2013
• Subjects: Costs. Industrial costs; Cost effectiveness
• Online Access: https://ir.uitm.edu.my/id/eprint/12328/1/12328.pdf; https://ir.uitm.edu.my/id/eprint/12328/; https://apmaj.uitm.edu.my/

The increased importance of product development can be seen in both recent research on Dynamic Capabilities as well as research on the use of Target Costing (TC). The Dynamic Capabilities literature is primarily developed in the USA and Europe, while the TC practice is rooted in Japanese practices a...