Implementation of target costing in Indonesia: the influence of dynamic capabilities, dysfunctional behaviour, and success factors in manufacturing companies / Grahita Chandrarin ... [et al.]

• 主要な著者: Chandrarin, Grahita, Omar, Normah, Yuniawan, Dani, Lisetyati, Eni
• フォーマット: 論文
• 言語: English
• 出版事項: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, Shah Alam 2019
• 主題: Costs. Industrial costs
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/29271/1/29271.pdf; http://ir.uitm.edu.my/id/eprint/29271/

The purpose of this research is to explore and describe the implementation of the Target Costing (TC) system as well as its effect on the dynamic capabilities (DC), success factors (SF) and dysfunctional behaviours (DB) of manufacturing firms in Indonesia. As there had been no prior research conduct...