A Framework for Integration between the Target Cost and Standard Costs’ Approaches to Achieve Continuous Improvement: A Field Study
| المصدر: | مجلة الدراسات والبحوث المحاسبية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | Afifi, Hadeer Mustafa (Author) |
| مؤلفين آخرين: | El- Shahat, Mohammed Fathy (Co-Author) , Hegazy, Wafaa Ahmed (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2023
|
| الشهر: | ديسمبر |
| الصفحات: | 622 - 650 |
| ISSN: |
2682-1915 |
| رقم MD: | 1551399 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Standard Costing | Target Costing | Continuous Improvement | Integrated Costing
|
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
Machine The research aims to confirm that the standard costing system is in an urgent need to be developed due to the many criticisms leveled against in light of the modern manufacturing environment and explore the integration relationship between standard costs and target cost under the approach of continuous improvement. This aim can be achieved through identifying the theoretical framework for standard costing, its role in accounting systems for entities; the role of target costing in updating the standard costing system, and finally the integration between the two approaches to achieve the continuous improvement. This research involves both theoretical and experimental analysis. It begins with a review of the available literature which provides a basis for standard costing and target costing approaches, hence, suggesting a framework for the integration relationship between standard costs and target cost. A Survey was the main instrument for the experimental investigation. The survey was used to gather data from the selected sample to explore the integration relationship between standard costs and target cost under the approach of continuous improvement. The field study was carried out through a questionnaire distributed in two categories (academic staff in some Egyptian universities and accountant in the Egyptian business organizations). |
|---|---|
| ISSN: |
2682-1915 |
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