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- W4381801105 abstract "Manufacturing firms must remain focused on adopting technology and processes rather than observing competition between rival firms. Better cost accounting practices must be adopted by businesses in order to reduce the cost of goods and services and to develop a successful automobile industry in India. This study looks into the Target Costing (TC) implementation process in Indian automobile industry. Target costing was used as a dependent variable in this study, whereas profitability, net tangible assets (NTA), EPS, and return on assets were used as independent variables. The study used a convenience sample of the top five Indian automobile companies listed on the BSE, and panel data from the years 2012–13 to 2021–22 was used. The descriptive statistical analysis and method of Pearson’s Correlation was used to analyse the data. According to Pearson’s correlation results, there is a negative association between target costs and profitability." @default.
- W4381801105 created "2023-06-24" @default.
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- W4381801105 date "2023-06-03" @default.
- W4381801105 modified "2023-09-25" @default.
- W4381801105 title "A Study on Impact of Target Costing on Profitability of Selected Automobile Companies in India" @default.
- W4381801105 doi "https://doi.org/10.17492/jpi.mudra.v10i1.1012302" @default.
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