نظام التكلفة المستهدفة بين النظرية والتطبيق (دراسة تطبيقية على مصانع النسيج والملابس في فلسطين)
Date
2006-01-18
Authors
أسامة حسين عبد رومي
Osamah Husein Abed Rumi
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
Due to the differences in costs of production between local and foreign producers , the
clothing and textile factories shifted globally from high cost countries toward low cost
countries. Furthermore most of textile and clothing supply chains were controlled by
retailers those demand a variety of styles with small lots. How ever Palestinian clothing
and textile factories face unfair competition with the imported products due to the high
costs relative to imported products. Also, some Israeli factories were shifted toward
neighboring countries. As a result 49.6 % of the Palestinian clothing and 21% of
Palestinian textile Factories were closed. Also 83 % of the closed factories have less
than ten employees.
This study aims to examine the application of principles of target costing system in
Palestinian clothing and textile factories. Further the relations between target costing
principles (price led costing, focus on customers, supply chain involvement, crossfunctional
involvement, and life cycle orientation) and each of capital size, the number
of employees, the costing system, and the number of annual new products have been
examined.
Secondary resources like books and published articles were used in order to show how
target costing can fits into Palestinian clothing and textile factories. The primary
resources such as interviews and questionnaire were also used. A sample of 185
questionnaires were distributed randomly to Palestinian clothing and textile factories
that works in West Bank and Gaza Strip (WBGS) in represents of 343 Palestinian
clothing and textile factories in (WBGS) that employed more than ten employees. 175
of these questionnaires were collected.
The results concluded that:
It was found that 33.7 % of Palestinian clothing and textile factories have.1
applied target costing either partially or totally. Also, 87.5 % of Palestinian
factories use traditional costing systems such as job costing and process costing
systems.
The most statistically significant pricing method is to calculate the actual cost,.2
then to add profit margin to unit cost to obtain unit price. Price-led (market price
that accepted by customers, and competitors price) costing was used, but it is not
statistically significant.
The most statistically significant factories in regard with competitors are: to.3
focus on competing with prices, quality, maintain customer loyalty. The
Palestinian producers collect information about customer wants and needs.
In regard to supply chain involvement the most statistically significant issues.4
were: making long term contracts, and involving the supply chains in product
design. However sharing information about production cost, and sharing
information about target cost were not statistically significant.
The most statistically significant departments that share in cost reduction efforts.5
are: selling, marketing and accounting, but design and purchasing departments
were not statistically significant. The Palestinian clothing and textile factories
depend significantly on intensive-labor based on experience, and depend less on
educated and trained labor. On the other hand the dependence on developed
technology was not statistically significant.
While management contributes significantly in adoption of target costing.6
system, it dose not give the employees any incentive when they achieve the
targeted cost level.
The most statistically significant cost reduction tool was: outsourcing. In.7
contrast value analysis, quality function deployment and just in time costing
were not statistically significant. The most statistically significant cost reduction
was achieved in reducing wastage cost, storage, and setup costs. However labor
cost reduction wasn't statistically significant.
The lack of knowledge and financial resources were the most statistically.8
significant reasons for not implementing target costing in the Palestinian
clothing and textile factories.
9.Textile factories apply target costing principles such as supply chaininvolvement, customer focus, and price-led costing more significantly thanclothing factories.
. The numbers of employees has no effect on implementation of target costing.10
The more number of annual developed products, the higher of implementation.11
of target costing principles such as: focus on customers, supply chain
involvement.
The implementation of target costing principles depends on an increasing.12
capital: to focus on customers and cross functional involvement.
Also the factories that implement activity-based costing either fully or partially.13
aim to: focus on customers, cross functional involvement, and price led costing.
There is a relation between number of annual developed products, and capital.14
size and the degree of cost reduction in Palestinian clothing and textile factories.
Recommendations:
Based on the above results, the following recommendations outlined below:
To adapt activity based costing in order to understand the behavior of activities.1
in the Palestinian clothing and textile industry and to obtain accurate unit cost,
the ABC can be used in order to eliminate non-value added activities.
To focus on producing competitive products, the information about niches can.2
be obtained from retailers.
The coordination between supply chains and customers should be enhanced by.3
sharing information about local market and international markets.
, Investing in educated, trained labour, is increase to adapt developed technology.4
and to share the workers in decision making.
Enhancing coordination between departments in the Palestinian clothing and.5
textile industry is increase involvement levels of design and purchasing
departments in target costing.
To use cost reduction tools such as: value analysis and quality function.6
deployment.
The Palestinian clothing and textile factories must produce high value added.7
products, and to produce different models with small quantities in order to
increase customer satisfaction.
8. Intensifying the investment is necessary to use modern costing and production.8
systems such as ABC.
Target costing will never be implemented successfully in short time unless that.9
management must encourage the adoption of target costing to achieve costs
reduction. However management must develop incentive systems for both
employees and suppliers.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation
Citation
رومي، أسامة حسين. (2005). نظام التكلفة المستهدفة بين النظرية والتطبيق (دراسة تطبيقية على مصانع النسيج
والملابس في فلسطين) [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.
https://arab-scholars.com/2390d2