期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：3
页码：1-13
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The study is aims to investigate the applicability of target costing methodology (TC) in Jordanian hotels industry. To achieve the study objectives the researcher employed a descriptive analytical method using a structured questionnaire addressed to managers in hotels departments such as marketing, accounting, design, research and development. A likert scale and one sample statistical t-test were applied to test the paragraphs and hypothesis of the study. The general findings of the study include the following: (1) Jordanian hotels staffs are highly aware of target costing and its great implementation benefits. (2) The essential requirement for implementing target costing approach is available in Jordanian hotels..
