Mchavi, Nyiko D., and Collins C, Ngwakwe. “An Assessment of the Impact of Target Costing on the Financial Performance of South African State-Owned Entities”. Accounting and Management Journal 8, no. 2 (January 13, 2025): 62–83. Accessed August 9, 2026. https://journal2.unusa.ac.id/index.php/AMJ/article/view/6518.