Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman.

Hamood, Hussein H. and Omar, Normah and Sulaiman, Suzana (2013) Target costing implementation in Malaysian automotive industry: an exploratory study / Hussein H. Hamood, Normah Omar and Suzana Sulaiman. Asia-Pacific Management Accounting Journal (APMAJ), 8 (1). pp. 1-24. ISSN 2550-1631

Abstract

Increasing competition coupled with changes of customers’ expectations has led many automotive companies to constantly upgrade its management accounting practices such as Target Costing (TC). This study aims to explore TC implementation in Malaysian automotive industry. Semistructured interview and site-visit approaches are employed by which the basic implementation stages of TC are explored. The results indicated some clear differences in the methods used to achieve TC by Malaysian automotive companies than the US and Japanese companies. The differences have been noted in determining selling prices and estimated costs as well as the less involvement of suppliers in the TC practices. The factors of intense competition, functional knowledge of employees and cooperation between departments has been found to be the most influential factors of TC implementation. The results have been ultimately used as a constructive validity method to enhance knowledge on the topic of interest and develop the questionnaire survey for future research.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Hamood, Hussein H.
UNSPECIFIED
Omar, Normah
UNSPECIFIED
Sulaiman, Suzana
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Automobile industry and trade
H Social Sciences > HD Industries. Land use. Labor > Automobile industry and trade > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 8
Number: 1
Page Range: pp. 1-24
Keywords: Target Costing, Organizational Capabilities, Automotive Industry
Date: 2013
URI: https://ir.uitm.edu.my/id/eprint/29700
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