مجلة الاقتصاد والمالية
Volume 11, Numéro 1, Pages 241-260
2025-01-01
"target Costing Pricing System: Adoption Mechanisms And Success Factors -a Case Study Of Toyota Japanese Automotive Industry - ."
Authors : Azzi Ferial Manel .
Abstract
The study sought to elucidate the methodologies and foundational principles essential for the successful implementation of the target costing framework., with a focus on Toyota's case. It explored how this system impacts organizational performance and found that Toyota's success was significantly enhanced by target costing, contributing to its strong market position. The study concluded that target costing is most effective in large corporations and dynamic sectors, such as automotive and electronics, which require constant innovation and adaptation. However, it may not produce similar benefits in retail and smaller sectors where technological capabilities are less critical.
Keywords
Target costing ; Mechanisms ; Factors ; Automotive industry ; Toyota
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