A survey of the adoption and use of target costing in Dutch firms

By Henri C. Dekker, P. Smidt. 2003

210 citations recorded by the source corpus.

Subfields: Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/c5a7e359a2db348c76966bd07df0189d149b18c8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management Information Systems

1. Jean-François Henri
2. Ulf Nilsson
3. Matthew Hall
4. F. Hartmann
5. Sally K. Widener
6. David Naranjo-Gil

In Management Science and Operations Research

1. Jean-François Henri
2. Ulf Nilsson
3. Olivier Boiral

Citations in the corpus

• The Impact of Competition and Uncertainty on the Adoption of Target Costing (2008, background): “channels (e.g., Khandwalla, 1972; Bjornenak, 1997; Dekker and Smidt, 2003 ).”
• Strategic cost management and performance : the case of environmental costs (2016, background): “…hand, few studies address issues related to structural cost management, notable exceptions include recent studies examining target costing (e.g., Dekker & Smidt, 2003; Kee & Matherly, 2006; Yasukata, Yoshida, Yamada, & Oura, 2013) and interorganizational cost management (e.g., Agndal & Nilsson,…”