The Integration between Target Costing and Resource Consumption Accounting to Support the Competitive Stance of Iraqi Companies

Authors

  • Luma Mustafa Sadeq Albaker
  • Anis Bouabid

DOI:

https://doi.org/10.59670/ml.v20iS7.4436

Abstract

The research aims to identify the impact of integration between the method of target cost and the system of accounting for resource consumption in supporting the competitive stance of Iraqi companies. To achieve this goal, this research was divided into two parts, the theoretical part of the subject of research exploring previous efforts in this field. The field part tests the research hypotheses, through the study of the impact of integration between the method of target cost and the system of accounting for resource consumption in supporting the competitive stance of Iraqi companies through statistical analysis of the data that has been collect using a survey list.  They are the research sample. The study reached the following results: the existence of an effect of integration between the target cost method and the resource consumption accounting system on supporting the competitive stance of Iraqi companies. It shows a significant impact of integration between the target cost method and the resource consumption accounting system on achieving greater accuracy in cost allocation. There was also a significant effect of integration between the target cost method and the resource consumption accounting system on achieving greater accuracy in resource planning and energy management with a significant impact on integration between the target cost method and the resource consumption accounting system to reduce costs.

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Published

2023-10-06

How to Cite

Luma Mustafa Sadeq Albaker, & Anis Bouabid. (2023). The Integration between Target Costing and Resource Consumption Accounting to Support the Competitive Stance of Iraqi Companies . Migration Letters, 20(S7), 771–790. https://doi.org/10.59670/ml.v20iS7.4436

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Section

Articles