Table 4 The impact of applying target...

Table 4

The impact of applying target costing method and continuous improvement on achieving SCA among the PICs

	Regression model 2			Regression model 3
Variables	B	T-statistic	Sig	B	T-statistic	Sig
Regression constant B_0	1.747	4.17	**0.000	1.800	4.430	0.000
Target costing (TC)	0.124	2.09	**0.039	0.081	1.560	0.120
Continuous improvement (CI)	0.161	2.14	0.034**	0.135	2.100	0.037
Company size				0.003	2.390	0.018
Age of the company				−0.002	−0.750	0.456
Construction and metal				0.058	0.950	0.345
Paper and plastic				0.117	1.540	0.125
Food and beverage				0.002	0.010	0.989
Handicrafts and textile				0.091	1.070	0.287
Other industrial				0.039	0.660	0.509
Model test	F(12,130) = 6.07
Statistical significance	Sig. = 0.000
Coefficient of determination $(R^{2})$	$R^{2} = 0.3591$
Lagrange coefficient test	$χ^{2} (1) = 9.29, S i g . = 0.002$
Kolmogorov–Smirnov test	Test-statistic = 0.133, Sig. = 0.00

	Regression model 2			Regression model 3
Variables	B	T-statistic	Sig	B	T-statistic	Sig
Regression constant B_0	1.747	4.17	**0.000	1.800	4.430	0.000
Target costing (TC)	0.124	2.09	**0.039	0.081	1.560	0.120
Continuous improvement (CI)	0.161	2.14	0.034**	0.135	2.100	0.037
Company size				0.003	2.390	0.018
Age of the company				−0.002	−0.750	0.456
Construction and metal				0.058	0.950	0.345
Paper and plastic				0.117	1.540	0.125
Food and beverage				0.002	0.010	0.989
Handicrafts and textile				0.091	1.070	0.287
Other industrial				0.039	0.660	0.509
Model test	F(12,130) = 6.07
Statistical significance	Sig. = 0.000
Coefficient of determination $(R^{2})$	$R^{2} = 0.3591$
Lagrange coefficient test	$χ^{2} (1) = 9.29, S i g . = 0.002$
Kolmogorov–Smirnov test	Test-statistic = 0.133, Sig. = 0.00

Note(s): Dependent variable: Achieving 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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