Abstract
The purpose of this study was to examine the effect of environmental factors on the implementation of target costing in selected manufacturing firms in Osun State, Nigeria. This was an explanatory study which is based on survey research design through the use of questionnaire to generate data. The data collected from the questionnaire administered was presented in a tabular form and hypotheses formulated were statistically tested using the simple regression analysis and analysis of variance (ANOVA). The dependent variable in the study is target costing and the independent variables are market competition and cultural factors. Findings from the analysis show that Market competition and cultural factors proxies for environmental factors have significant impact on the implementation of target costing in manufacturing firms. It was therefore recommended that for the benefits of target costing to be sustained firms’ need to pay attention to market competition and cultural factors.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Basic and Applied Research International
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
