TY - JOUR ID - 83501 TI - Feasibility Assessment of Target Costing in Yasuj Cement Factory JO - International Journal of Advanced Studies in Humanities and Social Science JA - IJASHSS LA - en SN - 2717-0209 AU - Pakizeh, Farokh AU - Tabatabaei Hanzaei, Seyyed Vali AU - Moradi, Mehrdad AD - Department of Accounting, College of Graduate Studies, Science and Research Branch of Kohgiluyeh and Boyer-Ahmad, Islamic Azad University, Yasouj, Iran Y1 - 2013 PY - 2013 VL - 2 IS - 4 SP - 262 EP - 269 KW - Feasibility assessment KW - product design KW - Cement Factory KW - Target costing DO - N2 - Target Costing is a powerful strategic tool which enables an organization to handle three diemsions simultaneously, i.e. the quality, cost and time and control the costs beforehand. The main issue is that whether or not the application of target costing in Yasuj Cement Factory has economic justification. The purpose of this research is to reduce the costs and improve the quality of tasks in order to enhance the customer satisfaction. The statistical population of this research consists of all the employees of Yasuj Cement Factory. A questionnaire using Cochran's formula with simple random sampling method has been used for data collection. The data analysis has been done through Pearson Correlation Coefficient and parametric tests such as one-sample t-test using SPSS software. The obtained results suggest that there is a positive and significant relationship between the target costing and the following variables: customers' needs, product design, reduction of manufacturing costs, reduction of research and development cost and increase in profitability. UR - https://www.ijashss.com/article_83501.html L1 - https://www.ijashss.com/article_83501_82af043245fbe65d2fbc87a938ee90cc.pdf ER -