An analysis of target costing and full costing in clothing factory industry: a case study
DOI:
https://doi.org/10.11606/rco.v3i5.34731Keywords:
full costing, target costing, strategic management costingAbstract
The problematic of this paper is that artifacts of Strategic Management Costing are deeply theoretically discussed, although, in practice, it is not known if they are really effective in their purposes. Based on this worry, the following research question came out: is it possible to apply, in an integrated way, the concepts of Target Costing and of Full Costing in clothing factory industry? Thus, the research was developed through a case study methodology and had as an objective to apply, at the same time, Full and Target Cost in a clothing factory. This is a descriptive study, considering its objectives, applied study, considered the problem's nature, quantitative research according to the problem's approach and a field research according to its environment. The study objective was a short summer blazer. Initially there had been made a bibliographical research in order to have a survey of the theoretical aspects of the theme. In the empirical research, a questionnaire was developed and it was answered by 50 women, by aleatory selection, aiming to know the level of importance they give to each one of the product's attributes. After that, there has been made a survey of the costs data and the company's and used model's expenses, using the two artifacts. As a result, it was possible to show, step by step, the process of Full Costing combined with the Target costing, utilizing, Value Engineering. It was verified that the basic principles for Target Costing Application had been respected, reaching the objective to gain the established profit.Downloads
Downloads
Published
Issue
Section
License
The RCO adopts the Free Open Access policy, under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement provides that:
- Submission of text authorizes its publication and implies commitment that the same material is not being submitted to another journal. The original is considered definitive.
- Authors retain the copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal.
- Authors are authorized to take additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in an institutional repository or as a book chapter), with necessary recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g. in institutional repositories or on their personal page) before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of published work (See The Effect of Free Access).
- The journal does not pay copyright to the authors of the published texts.
- The journal's copyright holder, except those already agreed in the Free Open Access Agreement (CC BY-NC-ND 4.0), is the Accounting Department of the Faculty of Economics, Administration and Accounting of Ribeirão Preto of the University of São Paulo.
No submission or publication fees are charged.
Up to 4 authors per article are accepted. Exceptionally duly justified cases may be reviewed by the Executive Committee of the RCO. Exceptional cases are considered as: multi-institutional projects; manuscripts resulting from the collaboration of research groups; or involving large teams for evidence collection, construction of primary data, and comparative experiments.
It is recommended that the authorship be ordered by contribution of each of the individuals listed as authors, especially in the design and planning of the research project, in obtaining or analyzing and interpreting data, and writing. Authors must declare the actual contributions of each author, filling the letter to the editor, at the beginning of the submission, taking responsibility for the information given.
Authors are allowed to change throughout the evaluation process and prior to the publication of the manuscript. The Authors should indicate the composition and final order of authorship in the document signed by all those involved when accepted for publication. If the composition and authoring order is different than previously reported in the system, all previously listed authors should be in agreement.
In the case of identification of authorship without merit or contribution (ghost, guest or gift authorship), the RCO follows the procedure recommended by COPE.
