Target costing, business model innovation, and firm performance: An empirical analysis of Chinese firms

Huang, Hao‐Chen; Lai, Mei‐Chi; Kao, Meng‐Chun; Chen, Yi‐Chun

doi:10.1002/cjas.1229

Cited by 48Accounting and Organizational ManagementInnovation and Knowledge ManagementCorporate Governance and Management

Target costing, business model innovation, and firm performance: An empirical analysis of Chinese firms

Huang, Hao‐Chen, Lai, Mei‐Chi, Kao, Meng‐Chun, Chen, Yi‐Chun·2012·Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration

DOI 10.1002/cjas.1229

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Abstract

Abstract Market orientation theory was used to relate the implementation of target costing systems and business model innovation to firm performance using a sample of 189 electronics and information industry manufacturers in China. As expected, the implementation of target costing was positively associated with both business model innovations and firm performance. Further, the diversity of product development teams was also crucial. It positively moderated the association between target costing and business model innovation. Finally, the business model innovation was positively related to firm performance. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.

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Digitalization, business models, and SMEs: How do business model innovation practices improve performance of digitalizing SMEs?
Bouwman, H., Nikou, S., & de Reuver, M. (2019) · Telecommunications Policy · doi:10.1016/j.telpol.2019.101828 · Cited by 653 · see citing works

Authors: Huang, H., Lai, M., Kao, M., & Chen, Y.
Affiliations: National Kaohsiung University of Applied Sciences (TW)
National Taiwan University (TW)
Yuanpei University (TW)
Corresponding author: Huang, Hao‐Chen
ORCID: Huang, Hao‐Chen
Kao, Meng‐Chun
Chen, Yi‐Chun
Venue: Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration
Publisher: Wiley
Published: 2012-11-22
Volume: 29
Issue: 4
Pages: 322-335
ISSN: 0825-0383 (ISSN-L)
1936-4490
DOI: 10.1002/cjas.1229
OpenAlex: W1583766523
Cited by: 48
References: 81
Citations by year: 2024: 6 · 2023: 3 · 2022: 7 · 2021: 3 · 2020: 5 · 2019: 3 · 2018: 2 · 2017: 5 · 2016: 7 · 2015: 3 · 2014: 3 · 2013: 1
FWCI: 4.47
Type: journal article
Language: en
Open access: closed
Licence: onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Locations: Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration (publishedVersion)
Topics: Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
Social Sciences › Business, Management and Accounting › Strategy and Management › Innovation and Knowledge Management
Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Management
Keywords: target costing, business model innovation, firm performance, market orientation, Chinese enterprises

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Target costing, business model innovation, and firm performance: An empirical analysis of Chinese firms

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