The study of target costing in Singapore.

Abstract

This study is carried out with the following objectives in mind: (1) To find out the reasons why organisations use/do not use Target Costing; (2) To identify the problems encountered by organisations before and during the implementation of Target Costing; (3) To find out the actual benefits enjoyed and costs incurred; (4) To identify components of Target Costs; and (5) To study the feasibility of using Target Costing in organisations in Singapore.