The Accounting Research Institute (ARI) thanks Mr Azhar, the Chief Financial Officer (CFO) of PHN Sdn Berhad for hosting a meeting to discuss a research project titled "Target Costing Implementation Decisions and Organizational Capabilities" by one of our PhD students. PHN is one of the leading automotive component manufacturers in this country. PHN Clients include among others, renowned automotive companies such as PROTON, PERODUA, HONDA and NISSAN. In principle, PHN agrees to participate in the study, which will involve questionnaire survey, focus group interviews, site visit and a case study....