Target costing in a stage-gate design system / Jan Alpenberg…[et al.]

• Main Authors: Alpenberg, Jan, Alku, Jeton, Rashiti, Judita, Scarbrough, Paul
• Format: Article
• Language: English
• Published: Faculty of Accountancy 2016
• Subjects: Builders. Contractors. Construction industry; Cost accounting. Activity-based costing
• Online Access: https://ir.uitm.edu.my/id/eprint/16076/1/AJ_JAN%20ALPENBERG%20APMAA%2016.pdf; https://ir.uitm.edu.my/id/eprint/16076/; https://apmaj.uitm.edu.my/

The importance of new product development is observed in recent research on dynamic capabilities and target costing (TC). With established concepts from literature on dynamic capabilities and TC, we examine possible path dependent conflicts in introducing TC to an organization using a traditional we...