Abstract: This study examines the factors that significantly affect the use of the target cost by industrial companies in Jordan. These factors were the properties of Value Engineering (VE). This study adopted the deductive approach to reach its goals. It provides a theoretical framework for building hypotheses. The hypotheses were tested for results that could then be generalized. In this study, 40 managers from different industrial companies in Jordan participated. After reviewing several related studies, a five-point Likert scale questionnaire was designed to collect the required data, which was then analyzed using SPSS.
Keywords: Target cost, Value Engineering (VE).
Title: FACTORS AFFECTS THE USE OF TARGET COST AMONG INDUSTRIAL COMPANIES IN JORDAN
Author: Zaid Othman Dannoun, Barjoyai Bin Bardai, Mohammad Mahmoud Alzubi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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