How to cite this paper
Daowadueng, P. (2024). The determinants affecting the implementation of target costing in startup firms.Decision Science Letters , 13(3), 535-544.
Refrences
Akinyomi, O.J. (2014). Effects of product diversity and activity-based costing system implementation in Nigerian manufacturing sector. International Journal of Marketing and Technology, 4(2), 46-54.
Alghamdi, O., & Agag, G. (2023). Competitive advantage: A longitudinal analysis of the roles of data-driven innovation capabilities, marketing agility, and market turbulence. Journal of Retailing and Consumer Services, 76, 103547. https://doi.org/10.1016/j.jretconser.2023.103547
Al-Hattami, H.M., Kabra, J.D., & Lokhande, M.A. (2020). Reducing costs in manufacturing firms by using target costing technique. International Journal of Business Excellence, 22(1), 69-82. https://doi.org/10.1504/IJBEX.2020.109216
Ali, B. J., & Anwar, G. (2021). Marketing strategy: Pricing strategies and its influence on consumer purchasing decision. International Journal of Rural Development, Environment and Health Research, 5(2), 26–39. https://doi.org/10.22161/ijreh.5.2.4
Alkababji, M.W. (2023). The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies. Journal of Business and Socio-economic Development, 3(4), 372-387. https://doi.org/10.1108/JBSED-11-2022-0121
Al-Mawali, H. (2021). Environmental cost accounting and financial performance: The mediating role of environmental performance. Accounting, 7(3), 535-544. https://doi.org/10.5267/j.ac.2021.1.005
Ax, C., Greve, J., & Nilsson, U. (2008). The impact of competition and uncertainty on the adoption of target costing. International Journal of Production Economics, 115(1), 92-103. https://doi.org/10.1016/j.ijpe.2008.04.010
Bjørnenak, T. (1997). Conventional wisdom and costing practices. Management Accounting Research, 8(4), 367-382. https://doi.org/10.1006/mare.1996.0050
Blommaert, L., & Coenders, M. (2024). Understanding public support for workplace diversity and antidiscrimination policies in Europe. Frontiers in Sociology, 9. https://doi.org/10.3389/fsoc.2024.1256751
Bocken, N., & Konietzko, J. (2022). Circular business model innovation in consumer-facing corporations. Technological Forecasting and Social Change, 185, 122076. https://doi.org/10.1016/j.techfore.2022.122076
Burova, E., Grishunin, S., Suloeva, S., & Stepanchuk, A. (2021). the cost management of innovative products in an industrial enterprise given the risks in the digital economy. International Journal of Technology, 12(7), 1339. https://doi.org/10.14716/ijtech.v12i7.5333
Cai, G., Deng, J., Ge, R., & Zheng, G. (2022). The product market power of major customer firms and their suppliers’ performance. China Journal of Accounting Studies, 10(4), 435–458. https://doi.org/10.1080/21697213.2022.2148907
Carlsson-Wall, M. (2011). Targeting target costing: Cost management and inter-organizational product development of multi-technology products. Stockholm School of Economics.
Celayir, D. (2020). Target costing as a strategic cost management tool and a survey on its implementation in the Turkish furniture industry. Journal of Business Research-Turk, 12(2), 1308-1321. https://doi.org/10.20491/isarder.2020.913
Cheung, G.W., Cooper-Thomas, H.D., Lau, R.S., & Wang, L.C. (2023). Reporting reliability, convergent and discriminant validity with structural equation modeling: A review and best-practice recommendations. Asia Pacific Journal of Management, 1-39. https://doi.org/10.1007/s10490-023-09871-y
Cooper, R., & Slagmulder, R. (1997). Target costing and value engineering. The IMA Foundation for Applied Research Inc., Productivity Press. Portland, OR.
Daowadueng, P. (2022). The Antecedents on the Adoption of Advanced Costing Systems in Thailand Startups. ABAC Journal, 42(3), 162-179.
Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293-305. https://doi.org/10.1016/S0925-5273(02)00450-4
Ding, C., Zhang, R., & Wu, X. (2023). The impact of product diversity and distribution networks on consumption expansion. Journal of Business Research, 161, 113833. https://doi.org/10.1016/j.jbusres.2023.113833
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Gaiardelli, P., & Songini, L. (2021). Successful business models for service centres: an empirical analysis. International Journal of Productivity and Performance Management, 70(5), 1187-1212. https://doi.org/10.1108/IJPPM-05-2019-0230
Gaudin, G., & Mantzari, D. (2016). Margin squeeze: An above-cost predatory pricing approach. Journal of Competition Law & Economics, 12(1), 151–179. https://doi.org/10.1093/joclec/nhv042
Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society, 9(2), 125-135. https://doi.org/10.1016/0361-3682(84)90002-3
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828–853. https://doi.org/10.2307/256341
Gupta, S., Kushwaha, P., Badhera, U., Chatterjee, P., & Gonzalez, E. D. S. (2023). Identification of benefits, challenges, and pathways in E-commerce industries: An integrated two-phase decision-making model. Sustainable Operations and Computers, 4, 200-218. https://doi.org/10.1016/j.susoc.2023.08.005
Habib, A.M. (2023). Do business strategies and environmental, social, and governance (ESG) performance mitigate the likelihood of financial distress? A multiple mediation model. Heliyon, 9(7). https://doi.org/10.1016/j.heliyon.2023.e17847
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725
Kallunki, J., & Silvola, H. (2008). The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research, 19(1), 62-79. https://doi.org/10.1016/j.mar.2007.08.002
Kanzola, A., Papaioannou, K., & Petrakis, P. E. (2023). Environmental behavioral perceptions under uncertainty of alternative economic futures. Technological Forecasting and Social Change, 190, 122428. https://doi.org/10.1016/j.techfore.2023.122428
Masadeh, A., Jrairah, T., & Almasria, N. (2023). The impact of applying the target cost approach on products’ structure (products pricing, development and quality). International Journal of Professional Business Review, 8(6), e02086–e02086. https://doi.org/10.26668/businessreview/2023.v8i6.2086
Mijoč, J., Pekanov Starčević, D., & Mijoč, I. (2014). Investigation of the relationship between contemporary cost management methods and improvement in financial performance. Economic Research-Ekonomska Istraživanja, 27(1), 393–413. https://doi.org/10.1080/1331677X.2014.966970
Mnif, Y., & Gafsi, Y. (2020). A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS). Meditari Accountancy Research, 28(6), 1089-1117. https://doi.org/10.1108/medar-04-2019-0480
Morgan, J., Halton, M., Qiao, Y., & Breslin, J. G. (2021). Industry 4.0 smart reconfigurable manufacturing machines. Journal of Manufacturing Systems, 59, 481-506. https://doi.org/10.1016/j.jmsy.2021.03.001
Nadube, P.M., & Didia, J.U.D. (2018). Market targeting and strategic positioning. International Journal of Marketing Research and Management, 8(1), 32-45.
Nambiar, A., Rubel, T., McCaull, J., & Bedau, M. (2022). Dropping diversity of products of large US firms: Models and measures. PLoS ONE, 17(3). https://doi.org/10.1371/journal.pone.0264330
Navissi, F., & Sridharan, V. G. (2017). Determinants of Target Costing Adoption: A Research Note. Journal of Management Accounting Research, 29(1), 67–77. https://doi.org/10.2308/jmar-51501
Ngo, Q. (2023). The effectiveness of strategic alignment between open innovation and generic strategies: Empirical evidence from restaurant SMEs in Vietnam. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100016. https://doi.org/10.1016/j.joitmc.2023.100016
Ojra, J., Opute, A.P., & Alsolmi, M.M. (2021). Strategic management accounting and performance implications: A literature review and research agenda. Future Business Journal, 7(1), 1-17. https://doi.org/10.1186/s43093-021-00109-1
Pisano, G.P. (2015). A normative theory of dynamic capabilities: connecting strategy, know-how, and competition. Harvard Business School Technology & Operations Mgt. Unit Working Paper, (16-036).
Qi, Y., Mao, Z., Zhang, M., & Guo, H. (2020). Manufacturing practices and servitization: The role of mass customization and product innovation capabilities. International Journal of Production Economics, 228, 107747. https://doi.org/10.1016/j.ijpe.2020.107747
Quesado, P., & Silva, R. (2021). Activity-Based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 41. https://doi.org/10.3390/joitmc7010041
Rankin, R. (2020). The predictive impact of contextual factors on activity-based costing adoption. Journal of Accounting and Finance, 20(1). https://doi.org/10.33423/jaf.v20i1.2742
Restuti, M. D., Gani, L., Shauki, E. R., and Leo, L. (2023). Cost stickiness behavior and environmental uncertainty in different strategies: Evidence from Southeast Asia. Business Strategy & Development, 6(4), 972-985. https://doi.org/10.1002/bsd2.291
Rožman, M., Tominc, P., and Štrukelj, T. (2023). Competitiveness Through Development of Strategic Talent Management and Agile Management Ecosystems. Global Journal of Flexible Systems Management, 24(4), 373–393. https://doi.org/10.1007/s40171-023-00344-1
Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41(4), 208-226. https://doi.org/10.1016/j.bar.2009.10.001
Stadtherr, F., and Wouters, M. (2021). Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study. International Journal of Production Economics, 231, 107871. https://doi.org/10.1016/j.ijpe.2020.107871
Stolz, L. (2020). Startup competitions and their role in entrepreneurial ecosystems: A conceptual attempt. Zeitschrift für Wirtschaftsgeographie, 64(4), 233-246.
Stucke, M.E. (2013). Is competition always good? Journal of Antitrust Enforcement, 1(1), 162–197. https://doi.org/10.1093/jaenfo/jns008
Uddin, M.B. (2013). Techniques of interorganizational cost management: A review essay. Journal of Statistics and Management Systems, 16(1), 89-108.
Vărzaru, A. A., Bocean, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 5585. https://doi.org/10.3390/su14095585
White, K., Habib, R., & Hardisty, D. J. (2019). How to SHIFT consumer behaviors to be more sustainable: A literature review and guiding framework. Journal of marketing, 83(3), 22-49. https://doi.org/10.1177/0022242919825649
Yue, H., and Xu, Y. (2023). Production quality and pricing strategy for substitutable products under comparison effects. Journal of Management Science and Engineering, 8(4), 529-557. https://doi.org/10.1016/j.jmse.2023.01.003
Zhao, Q. (2019). The influence of buyer power on supply chain pricing with downstream competition. Sustainability, 11(10), 2924. https://doi.org/10.3390/su11102924
Alghamdi, O., & Agag, G. (2023). Competitive advantage: A longitudinal analysis of the roles of data-driven innovation capabilities, marketing agility, and market turbulence. Journal of Retailing and Consumer Services, 76, 103547. https://doi.org/10.1016/j.jretconser.2023.103547
Al-Hattami, H.M., Kabra, J.D., & Lokhande, M.A. (2020). Reducing costs in manufacturing firms by using target costing technique. International Journal of Business Excellence, 22(1), 69-82. https://doi.org/10.1504/IJBEX.2020.109216
Ali, B. J., & Anwar, G. (2021). Marketing strategy: Pricing strategies and its influence on consumer purchasing decision. International Journal of Rural Development, Environment and Health Research, 5(2), 26–39. https://doi.org/10.22161/ijreh.5.2.4
Alkababji, M.W. (2023). The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies. Journal of Business and Socio-economic Development, 3(4), 372-387. https://doi.org/10.1108/JBSED-11-2022-0121
Al-Mawali, H. (2021). Environmental cost accounting and financial performance: The mediating role of environmental performance. Accounting, 7(3), 535-544. https://doi.org/10.5267/j.ac.2021.1.005
Ax, C., Greve, J., & Nilsson, U. (2008). The impact of competition and uncertainty on the adoption of target costing. International Journal of Production Economics, 115(1), 92-103. https://doi.org/10.1016/j.ijpe.2008.04.010
Bjørnenak, T. (1997). Conventional wisdom and costing practices. Management Accounting Research, 8(4), 367-382. https://doi.org/10.1006/mare.1996.0050
Blommaert, L., & Coenders, M. (2024). Understanding public support for workplace diversity and antidiscrimination policies in Europe. Frontiers in Sociology, 9. https://doi.org/10.3389/fsoc.2024.1256751
Bocken, N., & Konietzko, J. (2022). Circular business model innovation in consumer-facing corporations. Technological Forecasting and Social Change, 185, 122076. https://doi.org/10.1016/j.techfore.2022.122076
Burova, E., Grishunin, S., Suloeva, S., & Stepanchuk, A. (2021). the cost management of innovative products in an industrial enterprise given the risks in the digital economy. International Journal of Technology, 12(7), 1339. https://doi.org/10.14716/ijtech.v12i7.5333
Cai, G., Deng, J., Ge, R., & Zheng, G. (2022). The product market power of major customer firms and their suppliers’ performance. China Journal of Accounting Studies, 10(4), 435–458. https://doi.org/10.1080/21697213.2022.2148907
Carlsson-Wall, M. (2011). Targeting target costing: Cost management and inter-organizational product development of multi-technology products. Stockholm School of Economics.
Celayir, D. (2020). Target costing as a strategic cost management tool and a survey on its implementation in the Turkish furniture industry. Journal of Business Research-Turk, 12(2), 1308-1321. https://doi.org/10.20491/isarder.2020.913
Cheung, G.W., Cooper-Thomas, H.D., Lau, R.S., & Wang, L.C. (2023). Reporting reliability, convergent and discriminant validity with structural equation modeling: A review and best-practice recommendations. Asia Pacific Journal of Management, 1-39. https://doi.org/10.1007/s10490-023-09871-y
Cooper, R., & Slagmulder, R. (1997). Target costing and value engineering. The IMA Foundation for Applied Research Inc., Productivity Press. Portland, OR.
Daowadueng, P. (2022). The Antecedents on the Adoption of Advanced Costing Systems in Thailand Startups. ABAC Journal, 42(3), 162-179.
Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293-305. https://doi.org/10.1016/S0925-5273(02)00450-4
Ding, C., Zhang, R., & Wu, X. (2023). The impact of product diversity and distribution networks on consumption expansion. Journal of Business Research, 161, 113833. https://doi.org/10.1016/j.jbusres.2023.113833
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Gaiardelli, P., & Songini, L. (2021). Successful business models for service centres: an empirical analysis. International Journal of Productivity and Performance Management, 70(5), 1187-1212. https://doi.org/10.1108/IJPPM-05-2019-0230
Gaudin, G., & Mantzari, D. (2016). Margin squeeze: An above-cost predatory pricing approach. Journal of Competition Law & Economics, 12(1), 151–179. https://doi.org/10.1093/joclec/nhv042
Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society, 9(2), 125-135. https://doi.org/10.1016/0361-3682(84)90002-3
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828–853. https://doi.org/10.2307/256341
Gupta, S., Kushwaha, P., Badhera, U., Chatterjee, P., & Gonzalez, E. D. S. (2023). Identification of benefits, challenges, and pathways in E-commerce industries: An integrated two-phase decision-making model. Sustainable Operations and Computers, 4, 200-218. https://doi.org/10.1016/j.susoc.2023.08.005
Habib, A.M. (2023). Do business strategies and environmental, social, and governance (ESG) performance mitigate the likelihood of financial distress? A multiple mediation model. Heliyon, 9(7). https://doi.org/10.1016/j.heliyon.2023.e17847
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725
Kallunki, J., & Silvola, H. (2008). The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research, 19(1), 62-79. https://doi.org/10.1016/j.mar.2007.08.002
Kanzola, A., Papaioannou, K., & Petrakis, P. E. (2023). Environmental behavioral perceptions under uncertainty of alternative economic futures. Technological Forecasting and Social Change, 190, 122428. https://doi.org/10.1016/j.techfore.2023.122428
Masadeh, A., Jrairah, T., & Almasria, N. (2023). The impact of applying the target cost approach on products’ structure (products pricing, development and quality). International Journal of Professional Business Review, 8(6), e02086–e02086. https://doi.org/10.26668/businessreview/2023.v8i6.2086
Mijoč, J., Pekanov Starčević, D., & Mijoč, I. (2014). Investigation of the relationship between contemporary cost management methods and improvement in financial performance. Economic Research-Ekonomska Istraživanja, 27(1), 393–413. https://doi.org/10.1080/1331677X.2014.966970
Mnif, Y., & Gafsi, Y. (2020). A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS). Meditari Accountancy Research, 28(6), 1089-1117. https://doi.org/10.1108/medar-04-2019-0480
Morgan, J., Halton, M., Qiao, Y., & Breslin, J. G. (2021). Industry 4.0 smart reconfigurable manufacturing machines. Journal of Manufacturing Systems, 59, 481-506. https://doi.org/10.1016/j.jmsy.2021.03.001
Nadube, P.M., & Didia, J.U.D. (2018). Market targeting and strategic positioning. International Journal of Marketing Research and Management, 8(1), 32-45.
Nambiar, A., Rubel, T., McCaull, J., & Bedau, M. (2022). Dropping diversity of products of large US firms: Models and measures. PLoS ONE, 17(3). https://doi.org/10.1371/journal.pone.0264330
Navissi, F., & Sridharan, V. G. (2017). Determinants of Target Costing Adoption: A Research Note. Journal of Management Accounting Research, 29(1), 67–77. https://doi.org/10.2308/jmar-51501
Ngo, Q. (2023). The effectiveness of strategic alignment between open innovation and generic strategies: Empirical evidence from restaurant SMEs in Vietnam. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100016. https://doi.org/10.1016/j.joitmc.2023.100016
Ojra, J., Opute, A.P., & Alsolmi, M.M. (2021). Strategic management accounting and performance implications: A literature review and research agenda. Future Business Journal, 7(1), 1-17. https://doi.org/10.1186/s43093-021-00109-1
Pisano, G.P. (2015). A normative theory of dynamic capabilities: connecting strategy, know-how, and competition. Harvard Business School Technology & Operations Mgt. Unit Working Paper, (16-036).
Qi, Y., Mao, Z., Zhang, M., & Guo, H. (2020). Manufacturing practices and servitization: The role of mass customization and product innovation capabilities. International Journal of Production Economics, 228, 107747. https://doi.org/10.1016/j.ijpe.2020.107747
Quesado, P., & Silva, R. (2021). Activity-Based costing (ABC) and its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 41. https://doi.org/10.3390/joitmc7010041
Rankin, R. (2020). The predictive impact of contextual factors on activity-based costing adoption. Journal of Accounting and Finance, 20(1). https://doi.org/10.33423/jaf.v20i1.2742
Restuti, M. D., Gani, L., Shauki, E. R., and Leo, L. (2023). Cost stickiness behavior and environmental uncertainty in different strategies: Evidence from Southeast Asia. Business Strategy & Development, 6(4), 972-985. https://doi.org/10.1002/bsd2.291
Rožman, M., Tominc, P., and Štrukelj, T. (2023). Competitiveness Through Development of Strategic Talent Management and Agile Management Ecosystems. Global Journal of Flexible Systems Management, 24(4), 373–393. https://doi.org/10.1007/s40171-023-00344-1
Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41(4), 208-226. https://doi.org/10.1016/j.bar.2009.10.001
Stadtherr, F., and Wouters, M. (2021). Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study. International Journal of Production Economics, 231, 107871. https://doi.org/10.1016/j.ijpe.2020.107871
Stolz, L. (2020). Startup competitions and their role in entrepreneurial ecosystems: A conceptual attempt. Zeitschrift für Wirtschaftsgeographie, 64(4), 233-246.
Stucke, M.E. (2013). Is competition always good? Journal of Antitrust Enforcement, 1(1), 162–197. https://doi.org/10.1093/jaenfo/jns008
Uddin, M.B. (2013). Techniques of interorganizational cost management: A review essay. Journal of Statistics and Management Systems, 16(1), 89-108.
Vărzaru, A. A., Bocean, C. G., Mangra, M. G., & Mangra, G. I. (2022). Assessing the effects of innovative management accounting tools on performance and sustainability. Sustainability, 14(9), 5585. https://doi.org/10.3390/su14095585
White, K., Habib, R., & Hardisty, D. J. (2019). How to SHIFT consumer behaviors to be more sustainable: A literature review and guiding framework. Journal of marketing, 83(3), 22-49. https://doi.org/10.1177/0022242919825649
Yue, H., and Xu, Y. (2023). Production quality and pricing strategy for substitutable products under comparison effects. Journal of Management Science and Engineering, 8(4), 529-557. https://doi.org/10.1016/j.jmse.2023.01.003
Zhao, Q. (2019). The influence of buyer power on supply chain pricing with downstream competition. Sustainability, 11(10), 2924. https://doi.org/10.3390/su11102924