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

Chandrarin, Grahita and Omar, Normah and Yuniawan, Dani and Lisetyati, Eni (2019) Implementation of target costing in Indonesia: the influence of dynamic capabilities, dysfunctional behaviour, and success factors in manufacturing companies / Grahita Chandrarin ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 14 (2). pp. 23-49. ISSN 2550-1631

Abstract

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 conducted on the consequences of the target costing implementation in Indonesia, this study, which had been one of the projects undertaken for improving the validity of variables and costing studies in Asia Pacific countries, was therefore performed by way of surveys along with the descriptive-quantitative and multiple regression analyses for gauging its impact on the company’s internal and competitive environment. It was found that better company performance results (PR) had not only stemmed from a low DB level, but were also influenced by the resulting strong DC from the implemented TC system. Apart from demonstrating the target pricing systems as being a triggering factor of DB, this study also discovered SF as being an insignificant aspect for determining the successful implementation of the target costing system.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Chandrarin, Grahitagrahitac@unmer.ac.id
Omar, NormahUNSPECIFIED
Yuniawan, DaniUNSPECIFIED
Lisetyati, EniUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Costs. Industrial costs
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 14
Number: 2
Page Range: pp. 23-49
Item ID: 29271
Uncontrolled Keywords: Target costing, Dynamic capabilities, Dysfunctional behaviour
URI: http://ir.uitm.edu.my/id/eprint/29271

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