Target Costing, Business Model Innovation, and Firm Performance: An Empirical Analysis of Chinese Firms

被引:31
作者
Huang, Hao-Chen [1 ]
Lai, Mei-Chi [2 ]
Kao, Meng-Chun [3 ]
Chen, Yi-Chun [1 ]
机构
[1] Natl Kaohsiung Univ Appl Sci, Kaohsiung 807, Taiwan
[2] Natl Taiwan Univ, Taipei, Taiwan
[3] Yuanpei Univ, Hsinchu, Taiwan
来源
CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION | 2012年 / 29卷 / 04期
关键词
business model innovation; cross-functional product development team; market orientation theory; resource-based view; target costing; RESEARCH-AND-DEVELOPMENT; MARKET ORIENTATION; PRODUCT DEVELOPMENT; COMPETITIVE ADVANTAGE; LEARNING ORIENTATION; CONTROL-SYSTEMS; MODERATING ROLE; MANAGEMENT; TEAMS; RESOURCES;
D O I
10.1002/CJAS.1229
中图分类号
F [经济];
学科分类号
02 ;
摘要
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 (C) 2012 ASAC. Published by John Wiley & Sons, Ltd.
引用
收藏
页码:322 / 335
页数:14
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