Purpose - This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these...

The purpose of the paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. The paper reviews knowledge management and strategic cost management literatures to identify key elements that determine...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...