• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Pacific Accounting Review >Target costing in New Zealand manufacturing firms
【24h】

Target costing in New Zealand manufacturing firms

机译：新西兰制造公司的目标成本

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose – As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand. Design/methodology/approach – A mail questionnaire survey was sent to 80 New Zealand manufacturers, with a response rate of 31 (39 per cent). Findings – A total of 12 of the 31 respondents use target costing. Findings on the use of target costing that contrast with or add to prior studies include the following: target costing is being applied to existing products; the manufacturing department is highly involved in target costing; the involvement of suppliers in target costing is relatively low; considerable adjustments are made to the calculated allowable costs, especially in order to assist sales of future products and to ensure the achievement of target costs; and higher achievement of target costs is associated with higher firm performance. The goals of target costing and the departments involved in the practice were similar to those in prior studies. Research limitations/implications – The sample size and minimal number of firms actually using target costing has made it difficult to obtain statistically significant results. The survey method prevents follow-up questions and clarification of ambiguities. Single measures of performance and strategy were used. Originality/value – This survey provides academic researchers and teachers and firms implementing or using target costing systems with a greater understanding of how target costing is being used by New Zealand manufacturers, as well as adding to the scant research on target costing outside Japan.
机译：目的–由于在日本以外很少进行目标成本核算的研究，因此本研究的目的是研究新西兰的目标成本核算方法。设计/方法/方法–向80个新西兰制造商发送了邮件调查表，答复率为31（39％）。调查结果– 31名受访者中有12名使用目标成本法。与先前的研究形成对比或增加的关于目标成本核算的发现包括以下内容：目标成本核算正在应用于现有产品；制造部门高度参与目标成本计算；供应商对目标成本的参与程度相对较低；对计算出的允许成本进行了很大的调整，尤其是为了协助未来产品的销售并确保实现目标成本；目标成本的更高实现与更高的公司绩效相关。目标成本核算的目标和实践中涉及的部门与以前的研究相似。研究的局限性/意义-样本量和实际使用目标成本的公司数量最少，使得难以获得具有统计意义的结果。调查方法可以防止后续问题和歧义的澄清。使用了绩效和策略的单一度量。原创性/价值–这项调查使学术研究人员以及实施或使用目标成本核算系统的教师和公司更加了解新西兰制造商如何使用目标成本核算，并且增加了对日本以外的目标成本核算的研究。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号