An assessment of the impact of target costing on the financial performance of south African state-owned entities

This paper examines the effect of target costing on the financial performance of state-owned enterprises (SOEs). The paper aims to clarify the impact of this strategic cost management technique, particularly target costing on financial performance variable. The result of the study highlights an inc...

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Bibliographic Details
Main Authors: Nyiko D. Mchavi, Collins C, Ngwakwe
Format: Article
Language:Indonesian
Published: Universitas Nahdlatul Ulama Surabaya 2025-01-01
Series:Accounting and Management Journal
Online Access:https://journal2.unusa.ac.id/index.php/AMJ/article/view/6518
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