A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES

Year 2010, Volume: 5 Issue: 19, 3131 - , 01.06.2010

Dr. Emre Cengiz

Abstract

Keywords

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A LITERATURE REIEW OF TARGET COSTING IN SSCI AND SCI&SCI-EXPANDED INDEXES

Abstract

Target costing as a cost management and profit planning system is used by many competitive firms since 1970s. Although the concept is simple, the implementation needs an extensive collaboration inside and outside of the organization. In contrast, many organization managers think that target costing is just related with accounting and finance staff. Our study aims to review the literature of this important concept; target costing by examining 41 English articles published in SSCI and SCI&SCI-Expanded between 1985-2008. The study aims to briefly explain the content of each article to show the reader what has accomplished so far

Keywords

Target Costing, Literature Review, Cost Management, Profit Planning, Japanese Assembly Industry

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