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All Journal Business and Finance Journal Accounting and Management Journal
Mchavi, Nyiko D.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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An Assessment of the Impact of Target Costing on the Financial Performance of South African State-Owned Entities Mchavi, Nyiko D.; Ngwakwe, Collins C,
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6518

Abstract

This paper examines the effect of target costing on the financial performance of state-owned enterprises (SOEs). The paper aims to clarify the impact of this strategic cost management technique, particularly target costing on financial performance variable. The result of the study highlights an increasing importance of target costing in improving organisational profitability by depicting a favourable association between target costing and financial performance. This paper enhances the current knowledge base by investigating the particular setting of state-owned enterprises (SOEs) and analysing the possible moderating variables that might affect the link between target costing and financial success. Moreover, this paper provides significant insights for policymakers and practitioners in state-owned enterprises aiming to enhance their financial performance via strategic cost management.
AWARENESS AND SKILL AS DETERMINANT FACTORS IN THE APPLICATION OF STRATEGIC COST MANAGEMENT IN SOUTH AFRICAN STATE-OWNED ENTITIES Mchavi, Nyiko D.; Ngwakwe, Collins, C
Jurnal Bisnis dan Keuangan Vol 10 No 2 (2025): Business and Finance Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v10i2.6569

Abstract

This study investigates how awareness and skill influences the adoption of Strategic Cost Management (SCM) in South African State-Owned Enterprises (SOEs). Therefore, it explores the roles of awareness and skill in SCM application, and examines their impact on the decision to implement SCM. The paper applied a quantitative technique, and data was collected by using a survey questionnaire, which was distributed to officials of state owned entities. Data was analysed to determine if SOEs apply Strategic Cost Management (particularly TC and ABM), and if awareness and skill in usage of SCM affect commitment to apply it. The data was analysed by applying the ordinal regression model. Key findings reveal that while there is a general awareness of SCM among SOE employees, the level of skills and knowledge varies significantly. Moreover, the study demonstrates a strong correlation between awareness and skill in SCM and the decision to implement it. This, in turn, can lead to improved financial performance, increased efficiency, and greater accountability. The study provides valuable insights for policymakers and SOE management on strategies to enhance the adoption and impact of SCM in South Africa.
Co-Authors Ngwakwe, Collins C, Ngwakwe, Collins, C