The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Target costing is a tool and comprehensive process that increasing the organization's ability in the cost reduction and improvement performance levels of an organization. The main objective of this current paper is to review the Effect of Organizational Culture of Islamic Azad University, Hamedan Branch on applying the target costing method by using the main frame “target costing never shouldn’t be increased” as well as the role of Organizational Capabilities for this branch. Statistical Society of this research includes staff, directors, faculty members of accounting and management department for Islamic Azad University, Hamedan Branch. The number of samples as 231 people has been selected as the method of accidental sampling in accordance with Cochran formula. Questionnaire validity has been confirmed by factor analysis (0.867) and its reliability as reporting the Cronbach’s alpha coefficient (0.968). It’s used the technique of structural equations for testing the hypothesis. The result shows that all components of organizational Cultures effect on applying target costing meaningfully in regard to organizational capabilities of Hamedan Branch at Islamic Azad University. Meanwhile the role of mediation of organizational capabilities has been confirmed.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:8 Issue: 32, 2019
Pages:
197 to 208
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