Paper Title
The Classification of Types of Km Strategy

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. Index terms- Target costing systems, Knowledge management, IT infrastructure.