Analysis of the key success factors of Target Costing in the agri-Food sector: A case study in the Casablanca–Settat region

Résumé

This thesis focuses on the determinants influencing the adoption of Target Costing within large agro-industrial companies in the CASA-SETTAT region of Morocco. In a context marked by economic challenges such as the volatility of raw material prices and increased competitive pressure, the study aims to identify the barriers and enablers of this cost management practice. Relying on the theory of innovation diffusion and the Technology Acceptance Model, it proposes a revised conceptual framework that incorporates perceived usefulness and ease of use as drivers of adoption intention, while accounting for the specificities of the agro-industrial sector and regional context. To conduct the empirical study, the adopted methodology is based on a tailored positivist stance and a hypothetico-deductive approach. Data were collected using two main instruments: semi-structured interviews conducted with ten general managers of large agro-industrial companies in the region, providing deeper insights into perceptions, motivations, and barriers to the adoption of Target Costing; and an online questionnaire administered to two hundred ten management controllers (with a 70% response rate), offering quantitative data on perceptions and general trends. Ultimately, the research concludes by emphasizing that an integrated strategy is essential to promote the adoption of Target Costing in the CASA-SETTAT region. This strategy should combine support from top management, training, technical assistance, and the adaptation of the method to the specificities of the agro-industrial sector. Such an approach could facilitate the adoption of Target Costing, improve cost management, and consequently enhance the competitiveness of companies in the sector. This research provides theoretical contributions by adapting innovation theories to the agro-industrial sector of CASA-SETTAT, methodological contributions by combining a mixed qualitative and quantitative approach, and managerial contributions by offering practical recommendations to facilitate the adoption of Target Costing. These recommendations include training, management involvement, tool adaptation, and expert support, while considering local specificities. Successful adoption relies on a collaborative approach, continuous support, and consistent adaptation to sectoral challenges.

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