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Implementation Of Target Costing In Indonesia: The Influence Of Dynamic Capabilities, Dysfunctional Behaviour, And Success Factors In Manufacturing Companies

Chandrarin, Grahita, Omar, Normah, Yuniawan, Dani ORCID: https://orcid.org/0000-0001-9343-0349 and Lisetyati, Eni (2019) Implementation Of Target Costing In Indonesia: The Influence Of Dynamic Capabilities, Dysfunctional Behaviour, And Success Factors In Manufacturing Companies. Asia-Pacific Management Accounting Journal, 14 (2). pp. 23-47. ISSN 2550-1631

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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.

Item Type: Article
Additional Information: Dani Yuniawan NIDN: 0004067501 ; Grahita Chandrarin NIDN: 0708126301
Uncontrolled Keywords: target costing, dynamic capabilities, dysfunctional behaviour, target costing implementation, product pricing.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
T Technology > TS Manufactures
Divisions: Fakultas Teknik > S1 Teknik Industri
Depositing User: Rita Juliani
Date Deposited: 20 Jul 2023 12:02
Last Modified: 23 Oct 2024 01:49
URI: https://eprints.unmer.ac.id/id/eprint/3487

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