Target costing in New Zealand manufacturing firms

被引:12
|
作者
Rattray, Caleb J. [1 ]
Lord, Beverley R. [2 ]
Shanahan, Yvonne P. [2 ]
机构
[1] Deloitte Touche Tohmatsu, Christchurch, New Zealand
[2] Univ Canterbury, Christchurch, New Zealand
关键词
Target costs; Manufacturing industries; New Zealand;
D O I
10.1108/01140580710754656
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose - As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand. Design/methodology/approach - A mail questionnaire survey was sent to 80 New Zealand manufacturers, with a response rate of 31 (39 per cent). Findings - A total of 12 of the 31 respondents use target costing. Findings on the use of target costing that contrast with or add to prior studies include the following: target costing is being applied to existing products; the manufacturing department is highly involved in target costing; the involvement of suppliers in target costing is relatively low; considerable adjustments are made to the calculated allowable costs, especially in order to assist sales of future products and to ensure the achievement of target costs; and higher achievement of target costs is associated with higher firm performance. The goals of target costing and the departments involved in the practice were similar to those in prior studies. Research limitations/implications - The sample size and minimal number of firms actually using target costing has made it difficult to obtain statistically significant results. The survey method prevents follow-up questions and clarification of ambiguities. Single measures of performance and strategy were used. Originality/value - This survey provides academic researchers and teachers and firms implementing or using target costing systems with a greater understanding of how target costing is being used by New Zealand manufacturers, as well as adding to the scant research on target costing outside Japan.
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页码:68 / +
页数:17
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