Target Costing Implementation and Organizational Capabilities: An Empirical Evidence of Selected Asian Countries

Abstract

Target Costing (TC) is not only seen to be related to cost reduction.Instead, quality and functionality features, in similar extent, should be seriously perceived.Dynamic Capabilities (DCs) could affect organizational functions in relation to these objectives.This paper aims to examine the TC implementation and DCs in three Asian countries; Japan, Thailand and Malaysia.The findings through the proposed framework indicate that the DCs factors are a key to the right balance across the crucial elements of TC: cost reduction, quality, functionality, and lead time.The proposed framework could be a conceptual link between DCs factors and a successful implementation of TC.

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