id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-7609	Abdulaziz, Jafar Othman Elsharif ; Alharbi, Mohammed Atiah 	The impact of applying target costing on enhancing the competitive advantage of industrial companies in the kingdom of Saudi Arabia: A field study	2025	13	.pdf	application/pdf	6707	375	35	https://doi.org/10.53730/ijhs.v6ns6.10921 [16] T. Tani, H. Okano, N. Shimizu, Y. Iwabuchi, and J. Fukuda, Target cost management in Japanese companies: Current state of the art, Management Accounting Research, vol. 5, no. 1, pp. [17] B. Norhafiza and J. Ruzita, Implementation of target cost management in a non-Japanese environment, Qualitative Research in Accounting & Management, vol. 16, no. 1, pp.	cache/easat-7609.pdf	txt/easat-7609.txt