The Adoption and Implementation of Target Costing Approach in Manufacturing Companies in Jordan
Dr. Sulayman H. Atieh

Abstract
This study investigates the use and adoption of target Costing approach (TC) in manufacturing companies in Jordan. To conduct the study and achieve its objectives, a questionnaire was developed and addressed to Financial Managers, Marketing Managers. Managerial Accountants, and Production Development and design Managers of Manufacturing Companies in Jordan. Five – point likert scales were used for measurement and onesample t-test was applied to test the hypothesis of the study. The results of the study include the following: (1) manufacturing companies in Jordan apply the requirements of TC, (2) The benefits of adopting TC are cost reduction, customers' satisfaction, quality control, efficient pricing decisions, and application of team work approach; Obstacles for not adopting TC in Jordan are: nature of the company's work makes TC not applicable, information gathering and analysis are costly, and lack of management support and efficiency.

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