Integrating target costing (TC) indicators within the balanced scorecard (BSC) model: an empirical evidence of selected Asian companies / Suzana Sulaiman …[et al.]

• Main Authors: Sulaiman, Suzana, Omar, Normah, Abdul Rahman, Ibrahim Kamal, Ueno, Susumo, Jimmy, Tsay
• Format: Research Reports
• Language: English
• Subjects: Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/61729/1/61729.pdf; https://ir.uitm.edu.my/id/eprint/61729/

Target Costing (TC) is not only seen to be related to cost reduction. Instead, quality and functionality features, in similar extent, should be seriously perceived when determining of marketplace and customers' attitudes in the planning and design stages of products. This particularly requires...