Target Costing implementation decision and organizational capabilities from the perspectives of the balanced scorecard model: a study on Malaysian automotive industry / Hussein Hussein Hamood Sharaf Addin

• Main Author: Sharaf Addin, Hussein Hussein Hamood
• Format: Book Section
• Published: Institute of Graduate Studies, UiTM 2015
• Subjects: Organizational effectiveness. Performance measurement; Balanced scorecard (Management); Total quality management. Benchmarking
• Online Access: http://ir.uitm.edu.my/id/eprint/19222/

Target Costing (TC) is not only seen to be related to product cost reduction. Instead, it includes product quality, functionality and lead time which, to a similar extent, should be seriously considered. Organizational Capabilities (OCs), as a contextual variable, could affect organizational functio...