Feasibility of target costing system in Kurdistan tractor manufacturing company
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2015, Vol 9, Issue 10
Abstract
Management and its related processes, has determinant role in continuity of activity and permanence of firms in the competition and precipitate business environment. Due to paradigm changing over economic environment , relative management approaches ,especially in the strategic management and management of accounting domain aren't responsive to new conditions and using modern models and management approaches for facing with challenges are necessary and inevitable. Due to this point those todays, competition of firms in many industries become worldwide procedure, previous management methods don't have usefulness and naturally, the tools that development and acceptable function measured with them, they have been come out for using. In the present environment that competition is inherent and getting success is the aim of managers and economic agencies, should review old systems and establish a new management system. Traditional industrial and management accounting aren't need of managers and using of its information due to misleading in lack of true making decision of managers. Because of this, introduce and establish a new system that follows deceasing of final price in earning the excepted profit by focusing on designing of product and finally earning of maximum quality for attraction of customer satisfaction and this system isn't something except costing system. This system as tool for accessing the long term growth via acquiring the customer satisfaction. The firms that use this system ,try to impel their attempts proportion with market direction and by this way , they can compete with other competitors in the market and at the same time receive the reward from market for this alignment .this article ,investigates the possibility of purpose costing system performance in the tractor manufacturing of Kurdistan and along with this , design six hypotheses. Statistical method that used in this study is one sample T-test by using Spss software. The results from this study show that the performance possibility of this system exists in tractor manufacturing of Kurdistan.
Authors and Affiliations
Mehrdad Ghanbari| Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran, Bakhtiar Asaadi| Department of Accounting, Kermanshah science and Research Branch, Islamic Azad University, Kermanshah,Iran, email: bakhtiarassadi@gmail.com, Saeed Mirzaei| Department of Accounting, Kermanshah science and Research Branch, Islamic Azad University, Kermanshah,Iran.
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