Paper Title
A Framework For The Classification And Identification of The Four Km Strategies

Based on the usage levels of target costing systems (TCS) and information technology (IT) infrastructure, this study aimed to develop a framework useful for classifying four types of knowledge management (KM) strategies in manufacturing firms: process-oriented, product-oriented, mixed and negative. We empirically confirmed the four types of KM strategies, and also explained the evolution of KM strategies. Keywords - Target Costing Systems, Knowledge Management, IT Infrastructure.