Table 3 The impact of applying target...

Table 3

The impact of applying target costing and the continuous improvement on achieving competitive advantage among the PICs

Variables	Factors B	T-statistic	Sig
The impact of applying target costing on achieving competitive advantage among the PICs
Regression constant B_0	3.289	9.27	**0.000
(TC) Target costing	0.194	2.26	**0.025
Study model test
Tests of statistical significance	F(1,143) = 7.19, (Sig. = 0.025**)
Coefficient of determination $(R^{2})$	$R^{2} = 0.1252$
Lagrange coefficient test	$χ^{2} (1) = 53.41, S i g . = 0.000 * *$
Durbin Watson test	1.48
Kolmogorov–Smirnov error estimation test	Test-statistic = 0.164, Sig. = 0.000
The impact of applying continuous improvement techniques on achieving competitive advantage among the PICs
Regression constant B_0	3.092	8.62	**0.000
(CI) Continuous improvement	0.240	2.79	**0.006
Study model test
Tests of statistical significance	F(1,143) = 7.79, (Sig. = 0.001**)
Coefficient of determination $(R^{2})$	$R^{2} = 0.1470$
Lagrange coefficient test	$χ^{2} (1) = 30.32, S i g . = 0.000 * *$
Durbin Watson test	1.50
Kolmogorov–Smirnov error estimation test	Test-statistic = 0.192, Sig. = 0.000

Variables	Factors B	T-statistic	Sig
The impact of applying target costing on achieving competitive advantage among the PICs
Regression constant B_0	3.289	9.27	**0.000
(TC) Target costing	0.194	2.26	**0.025
Study model test
Tests of statistical significance	F(1,143) = 7.19, (Sig. = 0.025**)
Coefficient of determination $(R^{2})$	$R^{2} = 0.1252$
Lagrange coefficient test	$χ^{2} (1) = 53.41, S i g . = 0.000 * *$
Durbin Watson test	1.48
Kolmogorov–Smirnov error estimation test	Test-statistic = 0.164, Sig. = 0.000
The impact of applying continuous improvement techniques on achieving competitive advantage among the PICs
Regression constant B_0	3.092	8.62	**0.000
(CI) Continuous improvement	0.240	2.79	**0.006
Study model test
Tests of statistical significance	F(1,143) = 7.79, (Sig. = 0.001**)
Coefficient of determination $(R^{2})$	$R^{2} = 0.1470$
Lagrange coefficient test	$χ^{2} (1) = 30.32, S i g . = 0.000 * *$
Durbin Watson test	1.50
Kolmogorov–Smirnov error estimation test	Test-statistic = 0.192, Sig. = 0.000

Note(s): The dependent variable is achieving a competitive advantage. **Indicates a statistical significance at the 5% level, χˆ2 value of chi-square test, F-value of “P” test

Source(s): Author’s work based on Rogers (1993)

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