The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran)

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MOHSENI ABDOLREZA; Rahmanian Koushkaki Abdolrasoul

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 57-66

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Title

The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran)

Author(s)

MOHSENI ABDOLREZA | Rahmanian Koushkaki Abdolrasoul | Issue Writer Certificate

Keywords

Target costingQ2

UncertaintyQ1

CompetitionQ1

Abstract

Target costing is a strategic issue in cost management, which focuses mainly on managing the cost of future product production units. Therefore, the purpose of this study was to investigate the effect of Competition and Uncertainty in accepting Target costing in food companies in Tehran. Society The statistics of this research were all executives and executives in the food business, of which 130 were selected for the sample size. Sampling method is also simple random. To collect data, Christian et al. (2008) questionnaire including three dimensions of Target costing, intensity of Competition and market Uncertainty have been used. The results showed that there is a significant relationship between the acceptance of objective costing and the intensity of Competition and its dimensions in food companies in Tehran. As a matter of fact, the more Competition among food companies grows, the greater the desire to use the costing method is. There is also a significant relationship between the acceptance of goal costing and Uncertainty and its dimensions in food companies in Tehran. By increasing the Uncertainty among food companies, the willingness of these companies to accept the goal of costing the target in their company increases.

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APA: Copy

MOHSENI, ABDOLREZA, & Rahmanian Koushkaki, Abdolrasoul. (2018). The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 57-66. SID. https://sid.ir/paper/238081/en

Vancouver: Copy

MOHSENI ABDOLREZA, Rahmanian Koushkaki Abdolrasoul. The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):57-66. Available from: https://sid.ir/paper/238081/en

IEEE: Copy

ABDOLREZA MOHSENI, and Abdolrasoul Rahmanian Koushkaki, “The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 57–66, 2018, [Online]. Available: https://sid.ir/paper/238081/en

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