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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| Format: | Article |
| Language: | Indonesian |
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Universitas Nahdlatul Ulama Surabaya
2025-01-01
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| Series: | Accounting and Management Journal |
| Online Access: | https://journal2.unusa.ac.id/index.php/AMJ/article/view/6518 |
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| _version_ | 1850203282685820928 |
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| author | Nyiko D. Mchavi Collins C, Ngwakwe |
| author_facet | Nyiko D. Mchavi Collins C, Ngwakwe |
| author_sort | Nyiko D. Mchavi |
| collection | DOAJ |
| description |
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 increasing importance of target costing in improving organisational profitability by depicting a favourable association between target costing and financial performance. This paper enhances the current knowledge base by investigating the particular setting of state-owned enterprises (SOEs) and analysing the possible moderating variables that might affect the link between target costing and financial success. Moreover, this paper provides significant insights for policymakers and practitioners in state-owned enterprises aiming to enhance their financial performance via strategic cost management.
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| format | Article |
| id | doaj-art-0b8016addd2e4c5ca8f72487a384419f |
| institution | OA Journals |
| issn | 2579-9606 2579-9614 |
| language | Indonesian |
| publishDate | 2025-01-01 |
| publisher | Universitas Nahdlatul Ulama Surabaya |
| record_format | Article |
| series | Accounting and Management Journal |
| spelling | doaj-art-0b8016addd2e4c5ca8f72487a384419f2025-08-20T02:11:34ZindUniversitas Nahdlatul Ulama SurabayaAccounting and Management Journal2579-96062579-96142025-01-018210.33086/amj.v8i2.6518An assessment of the impact of target costing on the financial performance of south African state-owned entitiesNyiko D. Mchavi0Collins C, Ngwakwe1University of South Africa, College of Accouinting SciencesUniversity of Limpopo, South Africa 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 increasing importance of target costing in improving organisational profitability by depicting a favourable association between target costing and financial performance. This paper enhances the current knowledge base by investigating the particular setting of state-owned enterprises (SOEs) and analysing the possible moderating variables that might affect the link between target costing and financial success. Moreover, this paper provides significant insights for policymakers and practitioners in state-owned enterprises aiming to enhance their financial performance via strategic cost management. https://journal2.unusa.ac.id/index.php/AMJ/article/view/6518 |
| spellingShingle | Nyiko D. Mchavi Collins C, Ngwakwe An assessment of the impact of target costing on the financial performance of south African state-owned entities Accounting and Management Journal |
| title | An assessment of the impact of target costing on the financial performance of south African state-owned entities |
| title_full | An assessment of the impact of target costing on the financial performance of south African state-owned entities |
| title_fullStr | An assessment of the impact of target costing on the financial performance of south African state-owned entities |
| title_full_unstemmed | An assessment of the impact of target costing on the financial performance of south African state-owned entities |
| title_short | An assessment of the impact of target costing on the financial performance of south African state-owned entities |
| title_sort | assessment of the impact of target costing on the financial performance of south african state owned entities |
| url | https://journal2.unusa.ac.id/index.php/AMJ/article/view/6518 |
| work_keys_str_mv | AT nyikodmchavi anassessmentoftheimpactoftargetcostingonthefinancialperformanceofsouthafricanstateownedentities AT collinscngwakwe anassessmentoftheimpactoftargetcostingonthefinancialperformanceofsouthafricanstateownedentities AT nyikodmchavi assessmentoftheimpactoftargetcostingonthefinancialperformanceofsouthafricanstateownedentities AT collinscngwakwe assessmentoftheimpactoftargetcostingonthefinancialperformanceofsouthafricanstateownedentities |