The Impact of Using Target Costing on Pricing Decisions

Applied on Industrial Corporations listed in Amman Stock Exchange

  • Abeer Khaled Alhurr Al-Balqa Applied University, Jordan
  • Mohammad Salim Elessa Al-Balqa Applied University, Jordan
Keywords: Cost Accounting, Target Costing, Pricing Decisions, Amman Stock Exchange


The study problem cantered around the impact of using target costing on pricing decisions, it developed some hypothesis based on the six dimensions of target costing as an independent variable which were: (target profit margin, competitor analysis, focus on consumer, target selling price, the collaboration with the value chain members and designing and planning product) on pricing decisions as dependant variable, a comprehensive survey of (63) manufacturing companies listed in Amman Stock Exchange was adopted by using questionnaire designed for this purpose. Most findings were the presence of a significant statistical impact of using the target costing and its six dimensions on pricing decisions, the strongest in influencing was designing and planning product and the weakest was target profit margin, some recommendations are meant to prepare similar studies on other sectors. 


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How to Cite
Khaled Alhurr, A., & Salim Elessa, M. (2021). The Impact of Using Target Costing on Pricing Decisions: Applied on Industrial Corporations listed in Amman Stock Exchange. Roa Iktissadia Review, 11(1), 141-162. Retrieved from