Strategic Management Accounting And Decision-Making In Small Medium Enterprises In Malaysia
Table 4:
| Mean | Standard deviation | |
| We are using target costing in determining the price of our products. | 4.19 | 0.96 |
| Target costing contribute to the reduction of product costs. | 4.12 | 0.90 |
| We can predict customer demand, which assists in the pricing decision process. | 4.00 | 0.78 |
| Price of the products is affected by the costs of raw materials storage, supplies and prices of the production process costs. | 4.25 | 0.77 |
| The targeted product costs does not influence the quality of the products. | 3.50 | 1.45 |