Members from Faculty of Administration and Economics / University of Kerbala have published a study on the role of integration between target costing and budget preparation techniques in Polish Journal (Foundations of Management\ Poland).
The research, prepared by Prof. Dr. Salah Mahdi Al-Kawaz, Asst. Lect. Ahmed Nasser Al-Daami and Prof. Dr. Ali Abdel Hassan Abbas which is entitled “The Role of Integration Between Target Costing and Time-Driven Activity-Based Budgeting Techniques in Managing Time and Cost and its Reflection in Achieving Competitive Advantage”.
The study aims at studying complementary relationships between these two technologies by applying them in one of factories of General Company for Textile Industries, which represents men’s clothing factory in Najaf.
The research concludes that there are no advantages to apply target costing and budgeting techniques based on activity and time.
Journal of Management Foundations is published by Warsaw University of Technology and is one of the journals included in the Scopus and Clarivate databases.
