Document Details

Document Type : Thesis 
Document Title :
THE IMPACT OF INTEGRATION BETWEEN THE TARGET COST APPROACH AND THE BALANCED SCORECARD ON COST REDUCTION AND ACHIEVING COMPETITIVE ADVANTAGE : A FIELD STUDY
أثر التكامل بين مدخل التكلفة المستهدفة وبطاقة الاداء المتوازن على تخفيض التكاليف وتحقيق الميزة التنافسية : دراسة ميدانية
 
Subject : Faculty of Economics and Management 
Document Language : Arabic 
Abstract : The aim of this study is to identify the impact of the integration between the target cost approach and the balanced scorecard on cost reduction and achieving competitive advantage in Jeddah industrial companies' products. To achieve this goal, (165) questionnaires were distributed to cost accountants and production managers within those companies. (127) questionnaires were received; (93) were valid for statistical analysis, and they estimated (%73) percent of the total received questionnaires. The study reached a number of significant results, including the following: The industrial companies under study apply the target cost approach and the balanced scorecard .The phrase of "the target cost approach" was the fourth in the phrases' order according to the arithmetic average, while the phrase of "balanced scorecard approach" came in the tenth position. The study also found that the survey samples are aware of the limited usage of these modern approaches in administrative accountancy, thus necessitating the implementation of more integration between them to increase their utilization. It also found that the target cost approach fills the gaps accompanying the implementation of the balanced scorecard approach, while the balanced scorecard fills the gaps accompanying the implantation of the target cost approach. In addition to that, the target cost approach needs information about the operational and strategic performance evaluation, while the balanced scorecard needs information about cost management. Furthermore, the application of these approaches together will lead to achieving more competitive advantages than the individual application of each approach. The study recommended that further integration be done between the modern approaches in cost management and performance evaluation so that more utilization can be achieved when applying these approaches. 
Supervisor : prof. Mohammed Hasan Mufti 
Thesis Type : Master Thesis 
Publishing Year : 1441 AH
2020 AD 
Added Date : Monday, June 29, 2020 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
هاني طيب التويAL-Ttowi, Hani TayebResearcherMaster 

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