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首页> 外文会议>Information Resources Management Association International Conference vol.2; 20040523-26; New Orleans,LA(US) >Target Costing Implementations in Australian Companies: An Exploratory Study of Current Corporate Practice and Strategic Intent
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Target Costing Implementations in Australian Companies: An Exploratory Study of Current Corporate Practice and Strategic Intent

机译：澳大利亚公司的目标成本核算实施：对当前公司实践和战略意图的探索性研究

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摘要

This paper investigates the current and future prospects of Target Costing (TC) in Australia. A survey of 50 top Australian companies shows that only 12.5 percent of companies have implemented target costing and 30 percent of companies are planning to implement it in the future. The results indicate that it is not prudent to implement TC prior to adopting activity-based costing. The results also indicate that, among other things, a poor understanding of TC by many Australian corporate managers may have led to its low implementation in their firms. However, results are inconclusive as to whether managers and accountants' understanding and beliefs about TC will lead to its actual implementation. There is also inconclusive evidence as to whether Australian companies are likely to adopt TC as a strategic posture to achieve cost competitive benefits. The paper ends with limitations and policy implication.
机译：本文调查了澳大利亚目标成本核算（TC）的当前和未来前景。对50家澳大利亚顶级公司的调查显示，只有12.5％的公司实施了目标成本，而30％的公司计划在未来实施。结果表明，在采用基于活动的成本核算之前实施技术合作是不明智的。结果还表明，除其他外，许多澳大利亚公司经理对TC的了解不佳，可能导致其在公司中的实施率较低。但是，关于管理人员和会计师对TC的理解和信念是否会导致其实际实施尚无定论。关于澳大利亚公司是否可能采用TC作为获得成本竞争优势的战略姿态，也没有确凿的证据。本文以局限性和政策含义为结尾。

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