文章基本信息

标题：TARGET COSTING (TC) SYSTEM AND ITS UNCONTROLLABLE FACTORS: A CASE STUDY FROM EGYPT
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作者：Karim Abbas
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2015
卷号：2
页码：366-374
语种：English
出版社：Universitaria Craiova
摘要：The present investigation aims to state uncontrollable factors which affect applying Target Costing (TC) system in Egyptian case.The study used the quantitative method to describe and analyze the data and results of applying this system in a company for industrializing the vehicles (Shahin 1400CC) at Cairo.The study illustrated that the greatest part of cost Shahin 1400CC is the value of the imported components as it is controlled by the state that has the license (i.e.the parent company).As well as the changes in the exchange rate (American dollar vs.Egyptian pound).The cost value of uncontrollable factors(4 factors) represent more than 60% of total cost of all factors (15 factors).The uncontrollable factors were foreign exchange rate,general and administrative costs,taxes and commission which represent (4/15) 26.67% of total factors (Controllable and uncontrollable factors).
关键词：Target Costing system;Manufacturing;Egyptian firms;Al Nasr Company for industrializing the vehicles;Uncontrollable Factors.