ASPECTS OF OBSTACLES FOR APPLYING TARGET COSTING: A SURVEY OF MANUFACTURING FIRMS IN EGYPT

The present investigation aims to determine the aspects of obstacles for applying Target Costing(TC) system in Egyptian case and the significant differences among effects of these obstacles . The study used the survey method to describe and analyze the obstacles in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 388 (21 Egyptian manufacturing firms) in 2013. Finally, the study found that there is a significant divergence among obstacles for applying Target Costing (TC) system in Egyptian manufacturing firms (Internal and external).The external dimensions are the most influence of internal dimensions, where the weakness of the competition is the highest effect in the external dimensions case but resistance top management is the highest effect in external dimensions case.