The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
The Effects of Differences in Methods of Setting Target Cost on Difficulty and Commitment
A Preliminary Analysis Focusing on Engineers Involved in Target Costing
Keisuke OGIHARA
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2021 Volume 45 Issue 2 Pages 14-25

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[in Japanese]
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© 2021 The Japan Cost Accounting Association
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