Otwarty dostęp

The Role of Integration Between Target Costing and Time-Driven Activity-Based Budgeting Techniques in Managing Time and Cost and its Reflection in Achieving Competitive Advantage


Zacytuj

Abbas, A. A., Abdulhassan, H. H., Abbas, A. H., 2018. Study of Impact of the Capital Structure in Improving the Market Value of the Banks and Increasing their Profitability an Analytical Study of the Iraqi Banks Listed on Iraq Stock Exchange. Journal of Engineering and Applied Sciences, Vol. 13(8), pp.1991–2002. Abbas A. A. Abdulhassan H. H. Abbas A. H. , 2018 . Study of Impact of the Capital Structure in Improving the Market Value of the Banks and Increasing their Profitability an Analytical Study of the Iraqi Banks Listed on Iraq Stock Exchange . Journal of Engineering and Applied Sciences , Vol. 13 ( 8 ), pp. 1991 2002 . Search in Google Scholar

Adigüzel, Hümeyra, 2008. “Time-Driven Activity Based Budgeting: An Implemention on A Manufacturing Company”, Master Thesis, T.C Marmara Üniversitesi Sosyal Bilimler Enstitüsü IŞletme, Istanbul. Adigüzel Hümeyra , 2008 . “ Time-Driven Activity Based Budgeting: An Implemention on A Manufacturing Company ”, Master Thesis, T.C Marmara Üniversitesi Sosyal Bilimler Enstitüsü IŞletme, Istanbul . Search in Google Scholar

Al-Mashhadani, Khaled Ahmed Farhan, Al-Obaidi, Raed Abdul-Khaleq Abdullah, 2015. “Principles of Business Administration: An Advanced Methodological Perspective”, Dar Al-Ayyam for Publishing and Distribution, Amman. Al-Mashhadani Khaled Ahmed Farhan Al-Obaidi Raed Abdul-Khaleq Abdullah , 2015 . “ Principles of Business Administration: An Advanced Methodological Perspective ”, Dar Al-Ayyam for Publishing and Distribution, Amman . Search in Google Scholar

Al-Masoodi, H. A., Al-Kawaz, S. M., Abbas, A. A., 2020. Accounting Readings during the Time of COVID-19. International Journal of Multicultural and Multireligious Understanding, Vol. 7(5), pp.158–166. Al-Masoodi H. A. Al-Kawaz S. M. Abbas A. A. , 2020 . Accounting Readings during the Time of COVID-19 . International Journal of Multicultural and Multireligious Understanding , Vol. 7 ( 5 ), pp. 158 166 . Search in Google Scholar

Al-Masoudi, Haider Ali Jarad, 2008. The Possibility of Applying Strategic Cost Management Techniques to Quality Cost Management and Its Impact on Achieving Competitive Advantage - An Applied Study in the General Company for Tire Industry in Najaf, PhD thesis in cost and management accounting, Higher Institute of Accounting and Financial Studies, Baghdad University. Al-Masoudi Haider Ali Jarad , 2008 . The Possibility of Applying Strategic Cost Management Techniques to Quality Cost Management and Its Impact on Achieving Competitive Advantage - An Applied Study in the General Company for Tire Industry in Najaf , PhD thesis in cost and management accounting, Higher Institute of Accounting and Financial Studies , Baghdad University . Search in Google Scholar

Al-Obaidi, Nour Ali Aboud, 2011. “The impact of some personal traits on time management skills, an analytical study of the opinions of a sample of principals in a number of educational institutions affiliated with the Ministry of Higher Education and Scientific Research in Nineveh”, Master’s thesis, University of Mosul. Al-Obaidi Nour Ali Aboud , 2011 . “ The impact of some personal traits on time management skills, an analytical study of the opinions of a sample of principals in a number of educational institutions affiliated with the Ministry of Higher Education and Scientific Research in Nineveh ”, Master’s thesis , University of Mosul . Search in Google Scholar

Alotaibi, D. A. A., Al-Kawaz, S. M. J., Abbas, A. A., 2021. Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach. International Journal of Economics and Financial Issues, Vol.11(2), pp.76–87. Alotaibi D. A. A. Al-Kawaz S. M. J. Abbas A. A. , 2021 . Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach . International Journal of Economics and Financial Issues , Vol. 11 ( 2 ), pp. 76 87 . Search in Google Scholar

Ansari, S. L., Bell, J., Swenson, D. W., 2009. Strategies for training in target costing. Journal of cost management, Vol. 23(3), pp.18–26. Ansari S. L. Bell J. Swenson D. W. , 2009 . Strategies for training in target costing . Journal of cost management , Vol. 23 ( 3 ), pp. 18 26 . Search in Google Scholar

Atkinson, Anthony A., Kaplan, Robert S., Matsumura, Ella Mae, Yong, S. Mark, 2012. “Management accounting, Information for decision-making and strategy execution”, 6th Ed., New Jersey, Pearson Prentice Hall. Atkinson Anthony A. Kaplan Robert S. Matsumura Ella Mae Yong S. Mark , 2012 . “ Management accounting, Information for decision-making and strategy execution ”, 6th Ed., New Jersey , Pearson Prentice Hall . Search in Google Scholar

Baharudin, N., Jusoh, R., 2015. Target Cost Management (TCM): a case study of an automotive company. Procedia-Social and Behavioral Sciences, No. 172, pp.525–532. Baharudin N. Jusoh R. , 2015 . Target Cost Management (TCM): a case study of an automotive company . Procedia-Social and Behavioral Sciences , No. 172 , pp. 525 532 . Search in Google Scholar

Baumann, C., Hoadley, S., Hamin, H., Nugraha, A., 2017. Competitiveness vis-à-vis service quality as drivers of customer loyalty mediated by perceptions of regulation and stability in steady and volatile markets. Journal of Retailing and Consumer Services, No.36, pp.62–74. Baumann C. Hoadley S. Hamin H. Nugraha A. , 2017 . Competitiveness vis-à-vis service quality as drivers of customer loyalty mediated by perceptions of regulation and stability in steady and volatile markets . Journal of Retailing and Consumer Services , No. 36 , pp. 62 74 . Search in Google Scholar

Bengü, H., 2010. The role of activity-based budgeting on target costing practices. Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences, Vol.15(1). Bengü H. , 2010 . The role of activity-based budgeting on target costing practices . Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences , Vol. 15 ( 1 ). Search in Google Scholar

Berk. J., 2010. “Cost Reduction and Optimization for Manufacturing and Industrial Companies”, John Wiley Sons, Inc. Hoboken, New Jersey. Berk J. , 2010 . “ Cost Reduction and Optimization for Manufacturing and Industrial Companies ”, John Wiley Sons, Inc . Hoboken, New Jersey . Search in Google Scholar

Bhimani, Alnoor, Horngren, Charles T., Datar, Srikant M., Foster, G., 2008. “Management And Cost Accounting”, Pearson Education, Inc. 4th Ed., New Jersey. Bhimani Alnoor Horngren Charles T. Datar Srikant M. Foster G. , 2008 . “ Management And Cost Accounting ”, Pearson Education, Inc . 4th Ed., New Jersey . Search in Google Scholar

Blocher, E. J., Stout, D. E., Juras, P. E., Smith, S., 2019. Cost Accounting A Strategic Emphasis, 8th Edetion, McGrow –Hill, Education. Blocher E. J. Stout D. E. Juras P. E. Smith S. , 2019 . Cost Accounting A Strategic Emphasis , 8th Edetion, McGrow –Hill, Education . Search in Google Scholar

Burns, J., Quinn, M., Warren, L., 2013. Managerial Accountin, 1 st Edition, The Mc Graw-Hill, Higher Eduction. Burns J. Quinn M. Warren L. , 2013 . Managerial Accountin , 1 st Edition, The Mc Graw-Hill, Higher Eduction . Search in Google Scholar

Datar, S. M., Rajan, M. V., 2018. Horngren’s cost Accounting A managerial Emphasis, 16th Ed, PEARSON New York, NY. Datar S. M. Rajan M. V. , 2018 . Horngren’s cost Accounting A managerial Emphasis , 16th Ed, PEARSON New York, NY . Search in Google Scholar

Drury, C., 2018. Management and Cost Accounting, 10th edition, CENGAGE. Drury C. , 2018 . Management and Cost Accounting , 10th edition, CENGAGE . Search in Google Scholar

Edmondes, Thomas P., Tsay, Bor–Yi. And, Oids, Phllip R., 2008. “Fundamental Managerial Concepts”, 4th Edition, McGraw – Hill, Irwin, New York. Edmondes Thomas P. Tsay Bor–Yi. Oids Phllip R. , 2008 . “ Fundamental Managerial Concepts ”, 4th Edition, McGraw – Hill , Irwin, New York . Search in Google Scholar

Ellram, L. M., 2002. Supply management’s involvement in the target costing process. European Journal of Purchasing & Supply Management, 8(4), pp.235–244. Ellram L. M. , 2002 . Supply management’s involvement in the target costing process . European Journal of Purchasing & Supply Management , 8 ( 4 ), pp. 235 244 . Search in Google Scholar

Garrison, Ray H., Noreen, Eric W., Brewer, Peter C., 2018. “Managerial Accounting”, 16th ed. Mc Graw–Hill, Education. Garrison Ray H. Noreen Eric W. Brewer Peter C. , 2018 . “ Managerial Accounting ”, 16th ed. Mc Graw–Hill, Education . Search in Google Scholar

Ghosh T. P., 2013. “Advanced Management Accounting Board of Studies”, The institute of Charterd Accountants of INDIA Final Course study material paper 5, [online] Available in: <www.icai.org> Ghosh T. P. , 2013 . “ Advanced Management Accounting Board of Studies ”, The institute of Charterd Accountants of INDIA Final Course study material paper 5 , [online] Available in: < www.icai.org > Search in Google Scholar

Hergeth, H., 2002. Target costing in the textile complex. Journal of textile and apparel, technique and management, No.2(4). Hergeth H. , 2002 . Target costing in the textile complex . Journal of textile and apparel, technique and management , No. 2 ( 4 ). Search in Google Scholar

Hilton, Ronald W. and Platt, David E., 2020. “Managerial Accounting Creating Value in a Dynamic Business Environment” 20th ed. Mc Graw–Hill, Education. Hilton Ronald W. and Platt David E. , 2020 . “ Managerial Accounting Creating Value in a Dynamic Business Environment 20th ed. Mc Graw–Hill, Education . Search in Google Scholar

Horngren, Charles T., Datar, Srikant M., Rajan, Madhav V., 2015. “Cost Accounting a Managerial Emphasis” 15th Ed, Pearson. Horngren Charles T. Datar Srikant M. Rajan Madhav V. , 2015 . “ Cost Accounting a Managerial Emphasis 15th Ed, Pearson . Search in Google Scholar

Idowu, A. S., 2014. Impact of target costing on competitive advantage in the manufacturing industry: a study of selected manufacturing firms in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol.4(3), 97–108. Idowu A. S. , 2014 . Impact of target costing on competitive advantage in the manufacturing industry: a study of selected manufacturing firms in Nigeria . International Journal of Academic Research in Accounting, Finance and Management Sciences , Vol. 4 ( 3 ), 97 108 . Search in Google Scholar

Kaplan, R.S., Steven R.A., 2004. “Time-driven activity-based costing”, Harvard Business Review, Vol.82(11), pp.131–138. Kaplan R.S. Steven R.A. , 2004 . “ Time-driven activity-based costing ”, Harvard Business Review , Vol. 82 ( 11 ), pp. 131 138 . Search in Google Scholar

Kaplan, Robert S. Anderson, Steven R., 2007. “Time-Driven Activity-Based Costing”, print in library of congress, USA. Kaplan Robert S. Anderson Steven R. , 2007 . “ Time-Driven Activity-Based Costing ”, print in library of congress, USA . Search in Google Scholar

Kinney, Michael R., Raiborn, Cecily A., 2011. “ Cost Accounting Foundations and Evolutions”, 8th ed. South – Western. Kinney Michael R. Raiborn Cecily A. , 2011 . “ Cost Accounting Foundations and Evolutions ”, 8th ed. South – Western . Search in Google Scholar

Liu, Y., Wang, T., 2017. Management Accounting Tools and Application Cases--Resource Consumption Accounting Method and Application. In 2017 3rd International Conference on Humanities and Social Science Research (ICHSSR 2017), Atlantis Press. pp.402–408. Liu Y. Wang T. , 2017 . Management Accounting Tools and Application Cases--Re-source Consumption Accounting Method and Application . In 2017 3rd International Conference on Humanities and Social Science Research (ICHSSR 2017) , Atlantis Press . pp. 402 408 . Search in Google Scholar

Mahdi, Hussam Muhammad Ali, 2017. “Using the Golden Triangle Strategy (Quality - Cost - Time) to Reduce the Gap between the Product and Customer Expectations - An Applied Study in the General Company for Textile Industries / Babylon”, PhD thesis in cost and management accounting, Higher Institute for Studies Accounting and Finance, University of Baghdad. Mahdi Hussam Muhammad Ali , 2017 . “ Using the Golden Triangle Strategy (Quality - Cost - Time) to Reduce the Gap between the Product and Customer Expectations - An Applied Study in the General Company for Textile Industries / Babylon ”, PhD thesis in cost and management accounting, Higher Institute for Studies Accounting and Finance , University of Baghdad . Search in Google Scholar

Melo, R. S. S. D., Granja, A. D., 2017. Guidelines for target costing adoption in the development of products for the residential real estate market. Ambiente Construído, No. 17, pp.153–165. Melo R. S. S. D. Granja A. D. , 2017 . Guidelines for target costing adoption in the development of products for the residential real estate market . Ambiente Construído , No. 17 , pp. 153 165 . Search in Google Scholar

Muia, T., 2012. “A comparative study of target costing methods”, master thesis, in the department of mechanical and industrial engineering, at concordia, university, montreal, quebec, canada. Muia T. , 2012 . “ A comparative study of target costing methods ”, master thesis, in the department of mechanical and industrial engineering, at concordia, university , montreal, quebec, canada . Search in Google Scholar

Palmer, D. E., 2015. Handbook of research on business ethics and corporate responsibilities. IGI Global. Palmer D. E. , 2015 . Handbook of research on business ethics and corporate responsibilities . IGI Global . Search in Google Scholar

Regulations, instructions, reports and official records of the General Company for Textile Industries in the city of Babylon, internal system, 2018. Regulations, instructions, reports and official records of the General Company for Textile Industries in the city of Babylon, internal system , 2018 . Search in Google Scholar

Regulations, instructions, reports and official records of the General Company for Textile Industries in the city of Babylon: cost lists for the men’s suit product for the Najaf factory for the year, 2018. Regulations, instructions, reports and official records of the General Company for Textile Industries in the city of Babylon: cost lists for the men’s suit product for the Najaf factory for the year , 2018 . Search in Google Scholar

Regulations, instructions, reports and official records related to the General Company for Textile Industries in the city of Babylon: Reports of the Planning Division related to the Najaf Factory for Men’s Wear for the year, 2018. Regulations, instructions, reports and official records related to the General Company for Textile Industries in the city of Babylon: Reports of the Planning Division related to the Najaf Factory for Men’s Wear for the year , 2018 . Search in Google Scholar

Saban, M., Lrak, G., 2009. “Cağdaş maliyet yönetimi sistemlerinden sürece dayali faaliyet tabanli maliyetleme”, zonguldak karaelmas university, Journal of Social Sciences, Vol.5(10), pp.97–108 Saban M. Lrak G. , 2009 . “ Cağdaş maliyet yönetimi sistemlerinden sürece dayali faaliyet tabanli maliyetleme ”, zonguldak karaelmas university, Journal of Social Sciences , Vol. 5 ( 10 ), pp. 97 108 Search in Google Scholar

Slater, M., 2010. “Target costing as a strategic cost management tool in the south african motor industry”, master thesis, in cost and management accounting at the nelson mandela metropolitan university. Slater M. , 2010 . “ Target costing as a strategic cost management tool in the south african motor industry ”, master thesis, in cost and management accounting at the nelson mandela metropolitan university . Search in Google Scholar

Tazegul, A., Kaygin, C. Y., 2014. Benchmarking Of Contemporary Approaches As Strategical Cost Management Tools. International Journal of Academic Research, Vol.6(5). Tazegul A. Kaygin C. Y. , 2014 . Benchmarking Of Contemporary Approaches As Strategical Cost Management Tools . International Journal of Academic Research , Vol. 6 ( 5). Search in Google Scholar

Wild, John J., Shaw, Ken W., 2010. “Managerial Accounting”, McGraw-Hill Irwin. Wild John J. Shaw Ken W. , 2010 . “ Managerial Accounting ”, McGraw-Hill Irwin . Search in Google Scholar

Williams, Jan R., Haka, Susan F., Bettner, Mark S., Carcello, J.V., 2018. “Financial & Managerial Accounting The Basis For Business Decisions”, 18th ed. Mc Graw–Hill, Education. Williams Jan R. Haka Susan F. Bettner Mark S. Carcello J.V. , 2018 . “ Financial & Managerial Accounting The Basis For Business Decisions ”, 18th ed. Mc Graw–Hill, Education . Search in Google Scholar