تحليل العوامل الظرفية المؤثرة في تطبيق أسلوب التكلفة المستهدفة : دراسة تطبيقية على الشركات الصناعية المساهمة العامة الأردنية

Other Title(s)

The contingency analysis factors influencing the application of the target costing method : an applied study on the Jordanian industrial public shareholding companies

Dissertant

الطراونة، بيداء نصر

Thesis advisor

أبو طبنجة، عبد السلام محمود صالح

University

Mutah University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

The aim of the study is to analyze the contingency factors affecting the application of target costing method, These factors were divided into external contingency factors namely ; competition and environmental uncertainty whereas the internal contingency factors included company size and manufacturing technology.

The study adopted the survey strategy and a questionnaire was developed as the data collection method to gather primary data from a simple random sample of accountants working in the Jordanian industrial public shareholding companies beside all the financial managers of these companies.

The statistical analysis program ( SPSS ) was used to analyze the collected data through descriptive statistics and regression equation test.

The results of this investigation showed that there is a significant impact of contingency factors on applying the target costing method in the Jordanian industrial public shareholding companies.

In addition, the study showed that increased competition, environmental uncertainty and the application of the industrial technology have a significant influence on the target costing method while the company size doesn’t significantly affect the target costing method.

This study provided a set of recommendations, which were drawn from the primary data analysis.

The study recommended that companies should rely on the manufacturing systems that help to reduce the cost of the product; companies should have ongoing monitoring of the competitors’ products in terms of their prices and quality; companies should also pay considerable attention to effectively identify and satisfy their clients’ needs and wants beside the after-sale services, which should be offered by companies.

Main Subjects

Financial and Accounting Sciences

No. of Pages

81

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1402657