Target costing: Exploring the concept and its relation to competitiveness in agribusiness

Página do item simplificado
dc.contributor.authorLIMA, A. C.
dc.contributor.authorSILVEIRA, J. A.
dc.contributor.authorFERRO, S. H.
dc.contributor.authorHong Ching
dc.contributor.authorOrcidhttps://orcid.org/0000-0002-3155-7261
dc.date.accessioned2023-08-26T23:48:17Z
dc.date.available2023-08-26T23:48:17Z
dc.date.issued2016-07-05
dc.description.abstract© 2016, Universidade Federal Rural de Pernambuco. All rights reserved.How can the practice of Target Costing enhance agribusiness competitiveness? Though the management accounting literature has been enriched by various artifacts such as ABC Costing, Product Life Cycle Costing, Total Cost of Ownership and Target Costing, there is still need for managers to understand how these artifacts may increase the ability of agribusinesses to compete in a hypercompetitive environment. In this essay, the concept of Target Costing is explored as a managerial accounting artifact as its various definitions, distinctiveness and applicability as an organizational and managerial process are discussed. Then, it is argued how it should contribute to building competitive advantage in an uncertain and increasing competitive environment, specifically but not restricted to the agribusiness industry. It is concluded that Target Costing should be of great importance in aiding the development and marketing of innovative food products by small agribusinesses.
dc.description.firstpage11
dc.description.issuenumber3
dc.description.lastpage25
dc.description.volume12
dc.identifier.citationLIMA, A. C.; SILVEIRA, J. A.; FERRO, S. H.; CHING, H. Target costing: Exploring the concept and its relation to competitiveness in agribusiness. Custos e Agronegocio, v. 12, n. 3, p. 11-25, jul. 2016.
dc.identifier.issn1808-2882
dc.identifier.urihttps://repositorio.fei.edu.br/handle/FEI/4901
dc.relation.ispartofCustos e Agronegocio
dc.rightsAcesso Restrito
dc.subject.otherlanguageCompetitive advantage
dc.subject.otherlanguageStrategic cost management
dc.subject.otherlanguageTarget costing
dc.titleTarget costing: Exploring the concept and its relation to competitiveness in agribusiness
dc.typeArtigo
fei.scopus.citations2
fei.scopus.eid2-s2.0-84999054134
fei.scopus.updated2024-07-01
fei.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84999054134&origin=inward
Arquivos
Coleções
Artigos