2003 Volume 11 Issue 1 Pages 3-14
A major objective of this study is to examine the effects of group maturity (GM) and organizational capabilities (OC) on performance of Target Cost Management (TCM) systems. Two hypothesis were formulated and tested: (1) TCM performance results will depend on the group maturity (2) The relationship between the organizational capabilities and performance results will depend on the group maturity. Results from the study provide partial support for relationship between organizational capabilities and performance. The results also show that differences in performance of organizations grouped by degree of group maturity could be found.
