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- W2802954925 endingPage "354" @default.
- W2802954925 startingPage "321" @default.
- W2802954925 abstract "Although target costing is an extensively studied topic in the management accounting literature, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated journals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhancements. Due to the abundance of these tasks, we align them with six future themes of management accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Additionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes." @default.
- W2802954925 created "2018-05-17" @default.
- W2802954925 creator A5012638071 @default.
- W2802954925 creator A5024434677 @default.
- W2802954925 creator A5083257392 @default.
- W2802954925 date "2018-04-16" @default.
- W2802954925 modified "2023-10-11" @default.
- W2802954925 title "Research on target costing: past, present and future" @default.
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