How to cite this paper
Abdullah, A & Senan, N. (2019). The complementary association between value chain analysis and target costing system to strengthen the competitiveness: An applied study on Saudi manufacturing companies in Al-Kharj.Management Science Letters , 9(10), 1543-1552.
Refrences
Al-Khalaf, N. M., & Zuwailif, E. M. (2007). Pricing by Using Target Cost Approach: A Field Study in the Sector of Jordanian Veterinary Pharmaceutical Industry. Economics and Administration, 21(1).
Al-takrity, I. Y. (2007). Advanced cost accounting: a contemporary issue. Dar Al - Hamed Publishing & Distribution, Jordan.
Ansari, S. L., Swenson, D. W., & Bell, J. (2006). A template for implementing target costing. Journal of cost management, 20(5), 20-27.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Cooper, R., & Chew, W. B. (1996). Control tomorrow's costs through today's designs. Harvard Busi-ness Review, 88-97.
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource us-age. Accounting horizons, 6(3), 1-13.
Cooper, R. and Slagmulder, R. (1997). Target costing and value engineering. Portland, Oregon: Productivity Press and Montvale, NJ: The IMA Foundation for Applied Research, Inc.
Cooper, R., & Slagmulder, R. (2002). Target costing for new-product development: product-level target costing.
Dambudzo, I. (2013). Application of value chain analysis Frame work to enhance understanding of competitive advantage at an open and Distance learning (ODL) Institution. Global Advanced Re-search Journal of Education Research and Review, 2(3), 60–69.
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.
Ensign, P. C. (2001). Value chain analysis and competitive advantage. Journal of General Manage-ment, 27(1), 18-42.
Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese target costing: a historical perspec-tive. International Journal, 11, 10-19.
Fisher, J. (1995). Implementing target costing. Implementing target costing. Journal of Cost Manage-ment, 9(2), 50-59.
Gabriel, E. (2006). Value Chain for Services A new dimension of “Porter’s Value Chain”. IMS Interna-tional Journal, 34.
Garrison, R.H., & Noreen, E. (2003). Managerial Accounting. 10th ed., New York, McGraw - Hill /Irwin.
Gerry, H. (2011). Performing Value Chain Analysis. Retrieved from http://Steven Clark .com
Ghafeer, N.A.M., Rahman, A.A. & Mazahrih, B.J. (2014). The Impact of Target Costing Method to strengthen the competitiveness of Industrial Companies. International Journal of Business and Social Science, 5(2), 250-263.
Ghauri, P., & Gronhaug, K. (2002). Business Research Methods in Business Studies: A Practical Guide (2nd ed.). Sydney: Prentice Hall.
Hill Charles, W. L., & Jones, G. R. (2008). Strategic Management: An Integrated Approach. (8th ed.). Houghton Mifflin Company, USA.
Ibusuki, U., & Kaminski, P. C. (2007). Product development process with focus on value engineering and target-costing: A case study in an automotive company. International Journal of Production Economics, 105(2), 459-474.
Idowu, A.S. (2014). Impact of Target Costing on Competitive Advantage in the Manufacturing Indus-try: A Study of Selected Manufacturing Firms in Nigeria. International Journal of Academic Re-search in Accounting, Finance and Management Sciences, 4(3), 97-108.
Kaplan (1988). One cost system is not enough. Harvard Business Review, 88(1), 61 - 66.
Kaplan, R., & Atkinson, A. (1998). Advanced management Accounting. 3rd Ed., Pearson Education.
Kato, Y. (1993). Target costing support systems: lessons from leading Japanese compa-nies. Management accounting research, 4(1), 33-47.
Kato, Y., Boer, G., & Chow, C. W. (1995). Target Costing: An Integrative Management Process. Jour-nal of Cost Management, 9(1), 39-51.
Khateeb, A.H.N.M., Imam, S.M.A., Awad, S.S., & Nasir, H.B. (2019). Target costs and the role of product design in achieving competitive advantage of the Iraqi companies. International Journal of Economics, Commerce and Management, 7(2), 425-440.
Lauridsen, B. (2011). Shifting the Paradigm: Value-Chain Analysis Applied to Online Learning La Jol-la, CA. Retrieved from http://etec.hawaii.edu/proceedings
Liu, T.-L. (2003). Organization learning and social network market Orientation: The role of resource-based view strategy gaining in dynamic, capabilities advantage. [Online] Available: http://www.hicbusiness.org/biz2003proceedings/Tsai-Lung%20Liu.pdf
Lockamy III, A., & Smith, W. I. (2000). Target costing for supply chain management: criteria and se-lection. Industrial Management & Data Systems, 100(5), 210-218.
Lord, B. R. (1996). Strategic management accounting: the emperor's new clothes?. Management Ac-counting Research, 7(3), 347-366.
Monden, Y., & Hamada, K. (1991). Target costing and kaizen costing in Japanese automobile compa-nies. Journal of Management Accounting Research, 3(1), 16-34.
Nicovich, S., Dibrell, C., & Davis, P. (2007). Integration of value chain position. The Journal of Busi-ness and Economic Studies, 13(2), 91–108.
Nunnally, J. C. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill.
Porter, M. (1985). Competitive Advantage Creating and Sustaining Superior Performance. New York, NY: Free Press.
Porter, M. (2012). Strategy and the New Competitive Advantage: Creating Share Value (p. 4). Harvard Business School, Boston.
Ramdani, B., Kawalek, P. and Lorenzo, O. (2009) Predicting SMEs adoption of enterprise sys-tems. Journal of Enterprise Information Management (previously Logistics Information Manage-ment), 22(2), 10-24.
Sakurai, M. (1989). Target Costing and How to Use It. Journal of Cost Management, Summer, 39-50.
Simister, P. (2003). Using Value Chain Analysis to create competitive Advantage.
Singh, P. (2012). Management of business process can help in organization achieve competitive ad-vantage. International Management Review, 8(2), 19-26.
Stevenson, W. J. (2007). Production/Operations Management. (8th ed.). Von Hoffmann Press.
Tani, T., Okano, H., Shimizu, N., Iwabuchi, Y., Fukuda, J., & Cooray, S. (1994). Target cost manage-ment in Japanese companies: current state of the art. Management Accounting Research, 5(1), 67-81.
Urbig, D., & Verlage, S. (2003). The value chain's values: Interpretations and Implications for firm and industry analysis. In Proceedings of Perspectives in Business Informatics Research (BIR) (pp. 1–15), Berlin.
Walker, G. (2007). Modern Competitive Strategy (2nd Edition). Tata McGraw-Hill.
Wu, C. L., Huang, P. H., & Brown, D. (2013). Target costing as a role of strategic management ac-counting in real-estate investment industry. African Journal of Business Management, 7(8), 641-648.
Al-takrity, I. Y. (2007). Advanced cost accounting: a contemporary issue. Dar Al - Hamed Publishing & Distribution, Jordan.
Ansari, S. L., Swenson, D. W., & Bell, J. (2006). A template for implementing target costing. Journal of cost management, 20(5), 20-27.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Cooper, R., & Chew, W. B. (1996). Control tomorrow's costs through today's designs. Harvard Busi-ness Review, 88-97.
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource us-age. Accounting horizons, 6(3), 1-13.
Cooper, R. and Slagmulder, R. (1997). Target costing and value engineering. Portland, Oregon: Productivity Press and Montvale, NJ: The IMA Foundation for Applied Research, Inc.
Cooper, R., & Slagmulder, R. (2002). Target costing for new-product development: product-level target costing.
Dambudzo, I. (2013). Application of value chain analysis Frame work to enhance understanding of competitive advantage at an open and Distance learning (ODL) Institution. Global Advanced Re-search Journal of Education Research and Review, 2(3), 60–69.
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.
Ensign, P. C. (2001). Value chain analysis and competitive advantage. Journal of General Manage-ment, 27(1), 18-42.
Feil, P., Yook, K. H., & Kim, I. W. (2004). Japanese target costing: a historical perspec-tive. International Journal, 11, 10-19.
Fisher, J. (1995). Implementing target costing. Implementing target costing. Journal of Cost Manage-ment, 9(2), 50-59.
Gabriel, E. (2006). Value Chain for Services A new dimension of “Porter’s Value Chain”. IMS Interna-tional Journal, 34.
Garrison, R.H., & Noreen, E. (2003). Managerial Accounting. 10th ed., New York, McGraw - Hill /Irwin.
Gerry, H. (2011). Performing Value Chain Analysis. Retrieved from http://Steven Clark .com
Ghafeer, N.A.M., Rahman, A.A. & Mazahrih, B.J. (2014). The Impact of Target Costing Method to strengthen the competitiveness of Industrial Companies. International Journal of Business and Social Science, 5(2), 250-263.
Ghauri, P., & Gronhaug, K. (2002). Business Research Methods in Business Studies: A Practical Guide (2nd ed.). Sydney: Prentice Hall.
Hill Charles, W. L., & Jones, G. R. (2008). Strategic Management: An Integrated Approach. (8th ed.). Houghton Mifflin Company, USA.
Ibusuki, U., & Kaminski, P. C. (2007). Product development process with focus on value engineering and target-costing: A case study in an automotive company. International Journal of Production Economics, 105(2), 459-474.
Idowu, A.S. (2014). Impact of Target Costing on Competitive Advantage in the Manufacturing Indus-try: A Study of Selected Manufacturing Firms in Nigeria. International Journal of Academic Re-search in Accounting, Finance and Management Sciences, 4(3), 97-108.
Kaplan (1988). One cost system is not enough. Harvard Business Review, 88(1), 61 - 66.
Kaplan, R., & Atkinson, A. (1998). Advanced management Accounting. 3rd Ed., Pearson Education.
Kato, Y. (1993). Target costing support systems: lessons from leading Japanese compa-nies. Management accounting research, 4(1), 33-47.
Kato, Y., Boer, G., & Chow, C. W. (1995). Target Costing: An Integrative Management Process. Jour-nal of Cost Management, 9(1), 39-51.
Khateeb, A.H.N.M., Imam, S.M.A., Awad, S.S., & Nasir, H.B. (2019). Target costs and the role of product design in achieving competitive advantage of the Iraqi companies. International Journal of Economics, Commerce and Management, 7(2), 425-440.
Lauridsen, B. (2011). Shifting the Paradigm: Value-Chain Analysis Applied to Online Learning La Jol-la, CA. Retrieved from http://etec.hawaii.edu/proceedings
Liu, T.-L. (2003). Organization learning and social network market Orientation: The role of resource-based view strategy gaining in dynamic, capabilities advantage. [Online] Available: http://www.hicbusiness.org/biz2003proceedings/Tsai-Lung%20Liu.pdf
Lockamy III, A., & Smith, W. I. (2000). Target costing for supply chain management: criteria and se-lection. Industrial Management & Data Systems, 100(5), 210-218.
Lord, B. R. (1996). Strategic management accounting: the emperor's new clothes?. Management Ac-counting Research, 7(3), 347-366.
Monden, Y., & Hamada, K. (1991). Target costing and kaizen costing in Japanese automobile compa-nies. Journal of Management Accounting Research, 3(1), 16-34.
Nicovich, S., Dibrell, C., & Davis, P. (2007). Integration of value chain position. The Journal of Busi-ness and Economic Studies, 13(2), 91–108.
Nunnally, J. C. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill.
Porter, M. (1985). Competitive Advantage Creating and Sustaining Superior Performance. New York, NY: Free Press.
Porter, M. (2012). Strategy and the New Competitive Advantage: Creating Share Value (p. 4). Harvard Business School, Boston.
Ramdani, B., Kawalek, P. and Lorenzo, O. (2009) Predicting SMEs adoption of enterprise sys-tems. Journal of Enterprise Information Management (previously Logistics Information Manage-ment), 22(2), 10-24.
Sakurai, M. (1989). Target Costing and How to Use It. Journal of Cost Management, Summer, 39-50.
Simister, P. (2003). Using Value Chain Analysis to create competitive Advantage.
Singh, P. (2012). Management of business process can help in organization achieve competitive ad-vantage. International Management Review, 8(2), 19-26.
Stevenson, W. J. (2007). Production/Operations Management. (8th ed.). Von Hoffmann Press.
Tani, T., Okano, H., Shimizu, N., Iwabuchi, Y., Fukuda, J., & Cooray, S. (1994). Target cost manage-ment in Japanese companies: current state of the art. Management Accounting Research, 5(1), 67-81.
Urbig, D., & Verlage, S. (2003). The value chain's values: Interpretations and Implications for firm and industry analysis. In Proceedings of Perspectives in Business Informatics Research (BIR) (pp. 1–15), Berlin.
Walker, G. (2007). Modern Competitive Strategy (2nd Edition). Tata McGraw-Hill.
Wu, C. L., Huang, P. H., & Brown, D. (2013). Target costing as a role of strategic management ac-counting in real-estate investment industry. African Journal of Business Management, 7(8), 641-648.