نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری ،واحد بوشهر، دانشگاه آزاد اسلامی ،بوشهر،ایران
2 مربی،گروه حسابداری،دانشگاه پیام نور،ایران (نویسنده مسئول)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Target Costing is a strategic issue in cost management, which focuses mainly on managing the cost of future product production units. Therefore, the purpose of this study was to investigate the effect of competition and uncertainty in accepting target costing in food companies in Tehran. Society The statistics of this research were all executives and executives in the food business, of which 130 were selected for the sample size. Sampling method is also simple random. To collect data, Christian et al. (2008) questionnaire including three dimensions of target costing, intensity of competition and market uncertainty have been used. The results showed that there is a significant relationship between the acceptance of objective costing and the intensity of competition and its dimensions in food companies in Tehran. As a matter of fact, the more competition among food companies grows, the greater the desire to use the costing method is. There is also a significant relationship between the acceptance of goal costing and uncertainty and its dimensions in food companies in Tehran. By increasing the uncertainty among food companies, the willingness of these companies to accept the goal of costing the target in their company increases.
کلیدواژهها [English]
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