The Applicability of Target Costing In Jordanian Hotels Industry

Mohammad Suleiman Aladwan · Omar Alsinglawi · Omar Mohammad Al-Hawatmeh

11 citations0/0 files storedAcademy of Accounting and Financial Studies journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Operations Management Techniques

Abstract

The study is aims to investigate the applicability of target costing methodology (TC) in Jordanian hotels industry. To achieve the study objectives the researcher employed a descriptive analytical method using a structured questionnaire addressed to managers in hotels departments such as marketing, accounting, design, research and development. A likert scale and one sample statistical t-test were applied to test the paragraphs and hypothesis of the study. The general findings of the study include the following: (1) Jordanian hotels staffs are highly aware of target costing and its great implementation benefits. (2) The essential requirement for implementing target costing approach is available in Jordanian hotels.

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2021Use of Target Costing methodology in the construction of wood-aluminium windows — case study

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