Competitive Advantage In Terms Research Articles

기업의 ESG 성과가 기업가치에 미치는 영향 : 최고경영자 특성을 중심으로

[Purpose] It analyzes how ESG management (environment, society, and governance) affects corporate value and analyzes whether these correlations differ according to the CEO’s personal characteristics to further confirm the CEO’s role in ESG activities. Through this, it is intended to present a new perspective on the characteristics of managers and provide an opportunity to increase the importance of ESG activities. [Methodology] This study collected data from 2,469 companies listed on the Korea Exchange from 2020 to 2022. The data included ESG activity metrics, demographic characteristics of managers, overconfidence, and capabilities. Using multiple regression analysis, the relationship between managerial characteristics and ESG activities was examined. [Findings] The results indicate that managers with higher levels of overconfidence tend to participate more actively in ESG activities. Additionally, the higher the managerial capability, the more vigorous the ESG activities, which positively influenced corporate value. [Implications] This study suggests that companies can actively introduce and effectively perform ESG management to improve corporate value. In particular, managers with excellent abilities can actively implement ESG management to improve the corporate image, improve the company’s sustainable management, and maintain the company’s long －term competitive advantage. It can help companies and investors recognize this fact. In the future, more efficient ESG management and investment strategies will be established in consideration of the characteristics of the CEO in the management and investment process.

Optimizing Marketing Strategies with RFM Method and K-Means Clustering-Based AI Customer Segmentation Analysis

Retrospectively, an organization’s capacity to comprehend the distinct needs of its clients will undoubtedly provide it with a competitive advantage in terms of delivering targeted client services and tailoring personalized marketing initiatives. This research investigated the efficiency of the k-means clustering algorithm as a technique for efficient consumer segmentation. The k-Means algorithm consolidated with RFM analysis is globally accredited as a profound partitioning clustering technique that has proven to be highly efficient in various business settings. The experimental outcomes provided persuasive evidence of the algorithm's performance in terms of consumer segmentation. The overall cluster purity evaluation was computed to be 0.95. This value demonstrated that the k-Means clustering algorithm incorporated with the RFM analysis attained a relatively high accuracy rate of 95% in terms of precisely and accurately segmenting the consumers based on their shared behaviors and characteristics. The high purity value of 0.95 illustrated the efficiency of the k-Means clustering algorithm in terms of accurately segmenting and categorizing the clients. This showcased that the algorithm efficiently organized and pinpointed consumers into distinct clusters based on their similarities, facilitating targeted marketing strategies and personalized approaches.

Machine Vision—Moving from Industry 4.0 to Industry 5.0

The Fourth Industrial Revolution combined with the advent of artificial intelligence brought significant changes to humans’ daily lives. Extended research in the field has aided in both documenting and presenting these changes, giving a more general picture of this new era. This work reviews the application field of the scientific research literature on the presence of machine vision in the Fourth Industrial Revolution and the changes it brought to each sector to which it contributed, determining the exact extent of its influence. Accordingly, an attempt is made to present an overview of its use in the Fifth Industrial Revolution to identify and present the changes between the two consequent periods. This work uses the PRISMA methodology and follows the form of a Scoping Review using sources from Scopus and Google Scholar. Most publications reveal the emergence of machine vision in almost every field of human life with significant influence and performance results. Undoubtedly, this review highlights the great influence and offer of machine vision in many sectors, establishing its use and searching for more ways to use it. It is also proven that machine vision systems can help industries to gain competitive advantage in terms of better product quality, higher customer satisfaction, and improved productivity.

A társadalmi innovációs potenciál és a területi versenyképesség kapcsolatának vizsgálata = Investigating the Relationship Between Social Innovation Potential and Spatial Competitiveness

This study jointly examines the social innovation potential and spatial competitiveness of Hungarian municipalities in terms of competitive advantage and competitive disadvantage. The primary focus of our study is on the link between the factors of social innovation potential and spatial competitive advantage. Based on the social innovation complex index of municipalities and its components, we analyse the spatial pattern of social innovation potential in the country using cluster analysis and explore the possible causes of spatial disparities based on social innovation.

Tapping into long term value: a comprehensive overview of BIST 30 index companies future potential

Purpose - This article aims to establish a correlation between the valuation potential of companies listed on the Borsa Istanbul 30 index and their enduring competitive advantage, focusing on microeconomic Key Performance Indicators (KPIs) and corporate governance dimensions. Methodology - The study conducted an extensive analysis of the financial statements of BIST 30 companies spanning three years. Employing a unique approach utilizing Triangular Spherical Fuzzy Sets, it assessed the significance of these KPIs and corporate dimensions, chosen for their capacity to handle imprecise data. Three experts were consulted over three years to assign importance scores to each indicator, which were then used to calculate cumulative scores for individual stocks. Findings - The application of the Triangular Spherical Fuzzy Sets method provided a comprehensive understanding of these indicators, ena-bling a nuanced evaluation of the cumulative score for each stock. Notably, a clear distinction emerged between service and manufacturing companies, suggesting a potential glass ceiling effect that favors production-oriented enterprises. The observed patterns in certain stocks aligned with the framework developed in this study. Conclusion - This study illustrates the use of fuzzy logic in evaluating stock valuation potential, revealing insights into their sustained growth prospects. Aligned with Warren Buffett's value investing principles, it advances modeling approaches within the Turkish public stock exchange. Offering a unique perspective on BIST 30 stocks' long-term valuation potential, it provides valuable insights for investors, stakeholders, and analysts in the dynamic finance landscape. Emphasizing the understanding of companies' enduring competitive strength in an evolving market is pivotal. Keywords: Value investing, triangular spherical fuzzy sets, long term competitive advantage, corporate governance.

Daya saing dan keberlanjutan destinasi wisata desa kabupaten Kutai Kartanegara

This research aims to descriptively identify the competitiveness of tourist destinations in Kutai Kartanegara, East Kalimantan Province, according to the perspective of stakeholders, namely the local government and owners of tourist destination. It then classifies the strengths, weaknesses, opportunities and threats under SWOT Analysis framework. This study also explains the sustainability of tourist destinations measured from economic, socio-cultural and environmental componentsUsing qualitative descriptive technique, our data. were taken from secondary and primary sources, namely from the Tourism Office of Kutai Kartanegara, Indonesian. and through sample field visits by interviewing informants from Benua Elai (Belai) Tourism Village (Desa Wisata Benua Elai) in Sub-District of Loa Janan. The research results show that the competitiveness of tourist destinations in Kutai Kartanegara has comparative and competitive advantages. Comparatively, natural tourism has 74 destinations, followed by cultural tourism with 157 destinations. There are also 21 artificial tourist destinations. In terms of competitive advantage, institutional support from the district government in supporting the development of community-managed tourist destinations through Kelompok Sadar Wisata (Pokdarwis) has been carried out. From the aspect of sustainability, tourist destinations such as Desa Belai have the potential to improve well-being of surrounding communities, though the position of tourist destinations has been threatened by large-scale mining activities. These coal mining explorations may harm sustainability of village tourism and its prospect to be leading growth sector.

Knowledge Creation as Influence the Achievement of Organisational Social Innovation

This research investigates the effects of knowledge creation on organisational social innovation in R&D organisations. Organisational social innovation deviated from the concept by presenting a new paradigm in business, the potential for innovation of which was viewed as knowledge creation as a factor to solve business economic problems and unfulfilled demands in society. In the post-industrial era, managing intellectual assets has become a crucial component of organisational effectiveness. Organisations require knowledge creation that will enable them to respond quickly to changes, fulfil the demand for constantly changing business knowledge, and improve their ability for long-term organisational innovation. As a result, this research investigates the impact of knowledge creation on the achievement of organisational social innovation. However, there is a lack of interest of previous researcher in this area. In this paper, a partial least squares structural equation model (PLS-SEM) was used, and a survey questionnaire was chosen to collect data for this descriptive study. This finding includes 171 Malaysian R&D organisations. This study showed a substantial relationship between knowledge creation and organisational social innovation. The findings of this study extended and improved knowledge-based view (KBV), emphasising the need of understanding a firm's competitive advantage in terms of knowledge creation on achievement of organisational social innovation. However, this study has some limitations, especially in terms of breadth and sample size. Furthermore, the application of current criteria may limit the examination of additional determinants.

Artemisia argyi essential oil as a green extraction solvent for in-syringe kapok fiber-supported liquid-phase microextraction and determination of triazole fungicide residues

In this study, Artemisia argyi essential oil (AAEO), extracted from the leaves of Artemisia argyi, was employed as a green extraction solvent for in-syringe kapok fiber-supported liquid-phase microextraction (KF-SLME) of hydrophobic compounds in aqueous samples. The wheat of natural kapok fiber as the support medium was 2 mg, and the optimum volume of the extraction solvent AAEO was 12.5 μL. The volume of green desorption solvent 75 % ethanol was 100 μL, which realized a highly environmentally friendly sample preparation method. By simply pulling and pushing the syringe plunger five times, the extraction process enabled rapid and convenient enrichment of analytes while removing most interferences. Coupled with liquid chromatography-tandem mass spectrometry (LC-MS/MS), the AAEO-based in-syringe SLME method was applied as a proof-of-concept study to determine triazole fungicides (TFs) residues in fruit juices, herbal oral liquids and herbal extract granules. Employing in-syringe KF-SLME prior to LC-MS/MS detection significantly reduced the limits of quantification (LOQs) by 5–50-fold. The integrated AAEO-based in-syringe KF-SLME-LC-MS/MS method demonstrated satisfactory linearity (R2 ≥ 0.995), accuracies (86.5 %–115.1 %), and precisions (1.2 %–12.7 %) using an isotope calibration method. Furthermore, three greenness assessment metrics uniformly highlighted its outstanding environmental friendliness. The proposed method offers competitive advantages in terms of its environmentally friendly approach, detection sensitivity, analysis cost, and operational convenience.

Mussel and Cobweb Inspired High Areal Capacity SPAN Electrode.

Lithium-sulfur batteries (LSBs) with superior energy density are among the most promising candidates for next-generation energy storage techniques. Sulfurized polyacrylonitrile (SPAN) exhibits competitive advantages in terms of cycle stability, rate performance as well as cost. However, the preparation of high-loading SPAN electrodes is still challenging. Herein, inspired by mussel and cobweb, a high-loading SPAN electrode is enabled by the combination of polydopamine (PDA) coating and a bimodal distributed single-wall carbon nanotubes (SWCNT) slurry dispersed in polyvinylpyrrolidone (PVP), their synergistic effect not only constructs effective electron percolating networks within the electrode but also make high active material (AM) ratio possible. High areal capacity PDA@SPAN electrode (18.40mAhcm-2 in the initial cycle) with negligible specific capacity attenuation as the mass loading increasement is realized through the facile slurry casting process. The dynamic N─H…O hydrogen bond is formed between PDA and PVP and the electrode integrity during charge/discharge is greatly strengthened. The battery with an areal AM loading of 7.16mgcm-2 (5.16mAhcm-2) retains 92.0% of capacity in 80 cycles and 87.18% in 160 cycles, and it also shows stable cycle performances even with a high loading of 19.79mgcm-2 and lean electrolyte (3.28µLmg-1).

Ligustrum lucidum invasion alters the soil water dynamic in a seasonally multi-specific dry forest

Plant invasion is one of the major global environmental threats with the potential to alter the ecosystem stability and functioning. In water-limited ecosystems, the impacts of non-native invasive trees on the water balance are particularly relevant since they can compromise the use of water by native taxa of the ecosystem and water provision for humans. In this paper, we assessed the hydrological impacts of the Ligustrum lucidum (Chinese glossy privet) invasion on a mountain seasonally dry forest of the Chaco region (Central Argentina). More specifically, we determined volumetric soil water content, runoff, and actual evapotranspiration, and their relations to the size of rainfall events in native forest stands and its adjacent invaded stands. We combined three-years field measurements and remote sensing data. L. lucidum stands showed less water content through the soil profiles than the native forest (0–70 cm depth; 19.6 and 23.1 %, respectively), particularly during the dry conditions. The drier condition in the deeper soil layers compared to the upper ones in the invaded stands indicated less rainwater percolation throughout the soil profile over the year, independently of the magnitude of the rainfall events. Daily variation of deep-water content (60–70 cm depth), only observed in L. lucidum stands, showed nightly increase and day-time decrease in dry conditions. Runoff was similar and almost nil in both native and invaded forests, even after large rainfall events (>30 mm). L. lucidum stands showed ∼ 18% higher annual actual evapotranspiration rates than native stands. Based on our results, relatively higher water consumption for mono-specific L. lucidum stands in periods when photosynthetic activity of multi-specific native dry forest is still low may represent a competitive advantage in terms of plant invasion, and at the same time it generates negative impacts on water resources, reducing soil water content and limiting deep-water recharge in a water-limited ecosystem.

Quality Management Strategies in the Hotel and Restaurant Industry: best Practices and Challenges

"The article is devoted to the study of the system of personalized service in the field of hospitality as its competitive advantage in terms of quality in the conditions of functioning in the modern market. The specifics of competition and the transformation of consumer demand in the area under study are considered, and a positive impact of the service model on the efficiency on the business is highlighted. It is shown that the best results are achieved through a model of customer data personalization that is different from competitors and its use in a well-thought-out strategy. At the same time, an effective personalized service system requires continuous investment to maintain and grow valuable data, including with the use of AI and ML."

RANCANG BANGUN SISTEM INFORMASI POINT OF SALE BERBASIS WEB

The development of the business world encourages companies to always try to improve the quality of products and services to consumers. Goods purchase services can be done electronically and can also be done online. The implementation of these business solutions is a commitment to increasing customer competitive advantage in terms of efficiency, effectiveness, performance, and business development. This study aims to design and develop a point of sale (POS) application to support a purchasing service system that can help CV Berdikari owners in data management. Making this POS application begins with collecting all the data needed using observation, interview, and literature study methods, designing Model Prototyping applications with application design tools in the form of flowcharts and Unified Modeling Language (UML) until the implementation of this POS application. With the implementation of this point of sales (POS) application, it can help users who are directly related to this POS application, especially customers, employees and owners in the process of managing reports and controlling their business activities.

The Role of School Committees and Associations in Supporting Competitive Advantage in Muhammadiyah Elementary School 2 Krian

This research is a case study research because the focus of this research is to answer the question "how" the role of class committees and associations at SD Muhammadiyah 2 Krian, and wants to cover contextual conditions that are relevant to the phenomenon. This research was conducted at SD Muhammadiyah 2 Krian, Sidoarjo. The results of this study indicate that the school committee has helped competitive advantage in SD Muhammadiyah 2 Krian in terms of low cost (low cost), and differentiation, but the committee has not been able to increase competitive advantage in terms of focus. In terms of low cost, the committee through the education sector has formed GK-OTA (Foster Parents Committee Movement) which provides scholarships to underprivileged students and helps with education costs for students who need tuition assistance. In terms of differentiation, the committee through the economic sie. In addition to the committee, the association has also shown its role in creating good relationships between fellow guardians of students, this provides benefits for schools in establishing communication, be it institutional communication, or cultural communication.

Technical and market analysis of biomass gasification: Case study in Alentejo, Portugal

Alentejo is an extensive Portuguese region dominated by agroforestry and agro-industrial activities that generate significant amounts of biomass waste. These wastes are potential feedstocks that can be converted into new marketable products and therefore contribute to the development of new bioeconomy systems. Regionally, Alentejo has established innovation development policies that target sustainable technologies for waste valorization as one of the bioeconomy areas showing the greatest economic potential. Although these facts stimulate the motivation in developing a regional and more sustainable economy based on the use of energy sources with low carbon emissions, there is still a significant gap regarding technological know-how and attractiveness of technology investors and other stakeholders to the Alentejo region. This work focuses on gasification as one of the technologies to fulfill this competitive potential, in which local waste feedstocks can be processed into renewable biofuels providing answers to current decarbonization challenges and policies. In particular, the market and technology potential of gasification in Alentejo to position this technology in terms of the regional strategy for innovation and development is reviewed. The study revealed that Alentejo has the right spatial and market features for the development of a local bioeconomy based on gasification technologies both in terms of resources and market agents. However, different processes must be combined with gasification to convert the gas into the desired product, such as water-gas shift + pressure swing adsorption (for hydrogen production), methanation (for methane production), and Fischer-Tropsch synthesis (for aviation and diesel fuels production). Agricultural residues present the best potential for producing renewable gases and liquid fuels, with estimated amounts of 450 kt/year and 232 kt/year, respectively. Overall, Alentejo presents good conditions to be a regional lead market in terms of sustainable technologies, but the region should focus on establishing its competitive advantage in terms of regulation and technology development.

VETERINARY AND SANITARY EVALUATION OF HOLSTEIN MILK

Livestock in Kazakhstan occupies about 43% of the total gross agricultural output, is the main source of employment, nutrition and income of the rural population and its development is one of the main strategic economic objectives of the Republic. The dairy industry has always been and remains the leading sector of the Republic's agro-industrial complex, accounting for about 20% of the volume of food produced in Kazakhstan. The provision of the population with quality products is closely connected with the development of cattle breeding; in turn, the provision of dairy products largely depends on the efficiency of dairy cattle breeding and the fullest use of its potential. To date, the main task in dairy cattle breeding is to increase cow productivity, as well as to improve milk quality: to increase the amount of fat, protein and dry matter. The development of the dairy industry in the Republic of Kazakhstan has a positive trend. The range of dairy products is wide and is approaching European standards in terms of quality. New brands using high-tech production lines have emerged in Kazakhstan's domestic market, which creates a special demand from consumers for competitive advantages in terms of product quality.

QUALITY MANAGEMENT PRACTICES AND COMPETITIVE ADVANTAGE OF SELECTED FOOD AND BEVERAGE MANUFACTURING FIRMS IN LAGOS STATE, NIGERIA

The performance of Food and Beverages manufacturing firms is important to the development of the economy and this has been considered by researchers. In Nigeria, the decline in the performance of this sector in terms of competitive advantage has been noticed which could be as a result of a lack of quality management practices such as leadership behaviour, strategic quality planning, supplier quality management, process management and customer focus. The study investigated the effect of quality management practices on the competitive advantage of selected Food and Beverages manufacturing firms in Lagos State, Nigeria. The survey research design was adopted. The population of the study was 14, 591 top, middle and low-level management employees of the selected Food and Beverages manufacturing firms in Lagos State, Nigeria. A sample size of 491 was determined using the research advisor table. A simple random sampling technique was used. A validated questionnaire was used to collect data. Cronbach’s alpha reliability coefficients for the constructs ranged from 0.866 to 0.954. The response rate was 100%. Data were statistically analysed using descriptive and inferential statistics (multiple and hierarchical regression). Findings revealed that quality management practices had a significant effect on the competitive advantage of Food and Beverages manufacturing firms in Lagos State, (Adj.R2 = 0.117; F (5, 485) = 14.025, p < 0.05). The study concluded that quality management practices affected competitive advantage in Food and Beverages manufacturing firms in Lagos State, Nigeria. The study recommends that Food and Beverages manufacturing firms should encourage the adoption of quality management practices to enhance competitive advantage.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0001/a.php" alt="Hit counter" /></p>

Economic, energetic and environmental analysis of the utilization of swine manure in Brazil: Opportunities and challenges

Faced with the worsening of climate issues, nations are directing efforts to build renewable energy matrices. Specifically with regard to biomass, it can contribute to the creation and strengthening of green competitive advantages in terms of cost for agricultural units. Strictly, swine biomass, considered to have a high polluting load, can contribute to achieving the aforementioned benefits. Therefore, the objective of this article is to analyze the potential economic, environmental and energy contribution of this waste, whether in breeding units, as well as in the Brazilian energy matrix, both aiming to guide investments in the sector and also to guide the elaboration of public policies for the valorization of externalities ecosystemic of this waste, with emphasis on the bioelectricity, biofertilizers and biomethane market. The methodology used was the analysis of the financial viability of breeding units from 100 to 500 swines from 25 kg to 100 kg, with 252 days of operation, 10 h a day, with the use of canvas biodigestor and motor generator with efficiency between 25% up to 38% for electricity price ranges from USD 35.35/MWh to USD 155.35/MWh, sale of carbon credit, simple superphosphate and potassium chloride. Taxes on the sale of electricity and fertilizers at 34%, with a minimum attractive rate of 12% per annum. The results indicate viability for the entire range of numbers of swine, with the sale of fertilizers and electricity and electricity at a price of USD 35.35/MWh. For the exclusive sale of electricity, for efficiency of the thermoelectric motor between 25% and 38%, there is economic and financial viability beginning at 31% for production units of 100 swine with a price of USD 125.35/MWh. This business is viable with at least 200 swine through the replacement of diesel with 10% generated biogas. It can be concluded that there is a need to reformulate the incentive policy in Brazil, through the implementation of feed in tariffs; price the MWh, in the regulated market, based on its environmental externalities; extension of the free market hiring period; the development of teaching policies with farmers about the importance of reusing waste, aiming at replacing synthetic fertilizer with biofertilizer; convergence between the Union and Federative Units on incentive policies, with emphasis on the standardization of biomethane and the creation of captive markets, which provide predictability to agricultural investors, the industries that manufacture biomethane engines and expansion of the gas pipeline network in the country.

The Competitive Advantages of NURI East Java Savings and Loans Cooperatives and Sharia Financing in the Perspective of the Diamond Strategy

This study aims to determine the application of competitive advantage to the NURI Sharia and Loans and Financing Cooperative (KSPPS NURI JATIM) in the diamond strategy prespective. The research methodology used is qualitative with a descriptive approach. Data collection was carried out by observation, documentation and interview methods. The data sources in this study were the Director of KSPPS NURI JATIM, administrators of KSPPS NURI JATIM, and members of KSPPS NURI JATIM. The research result obtained are KSPPS NURI JATIM’s competitive advantage in terms of marketing management, financial management, information management, and human resource management that have made efforts and are in accordance with ideal conditions. The potential of KSPPS NURI JATIM in the diamond strategy, KSPPS NURI JATIM must continue to improve service quality and expand marketing areas.

A Real-Time Deep Machine Learning Approach for Sudden Tool Failure Prediction and Prevention in Machining Processes.

Tool Condition Monitoring systems are essential to achieve the desired industrial competitive advantage in terms of reducing costs, increasing productivity, improving quality, and preventing machined part damage. A sudden tool failure is analytically unpredictable due to the high dynamics of the machining process in the industrial environment. Therefore, a system for detecting and preventing sudden tool failures was developed for real-time implementation. A discrete wavelet transform lifting scheme (DWT) was developed to extract a time-frequency representation of the AErms signals. A long short-term memory (LSTM) autoencoder was developed to compress and reconstruct the DWT features. The variations between the reconstructed and the original DWT representations due to the induced acoustic emissions (AE) waves during unstable crack propagation were used as a prefailure indicator. Based on the statistics of the LSTM autoencoder training process, a threshold was defined to detect tool prefailure regardless of the cutting conditions. Experimental validation results demonstrated the ability of the developed approach to accurately predict sudden tool failures before they occur and allow enough time to take corrective action to protect the machined part. The developed approach overcomes the limitations of the prefailure detection approach available in the literature in terms of defining a threshold function and sensitivity to chip adhesion-separation phenomenon during the machining of hard-to-cut materials.

The impact of applying the target cost and continuous improvement (Kaizen) on achieving the sustainable competitive advantage of Palestinian industrial companies

PurposeThis study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.Design/methodology/approachA descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.FindingsThe findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.Research limitations/implicationsThe current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.Practical implicationsIf industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.Social implicationsThe current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.Originality/valueThis study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.