| Author: | Cokins, G. |
| Title: | Integrating target costing and ABC |
| Journal: | Journal of Cost Management
2002 : JUL/AUG, VOL. 16:4, p. 13-22 |
| Index terms: | ACTIVITY-BASED COSTING PRODUCT LIFE CYCLE |
| Freeterms: | TARGET COSTING |
| Language: | eng |
| Abstract: | As product life cycles shorten and consumer demands for customization escalate, predetermining costs and profit margins across a product's life cycle becomes increasingly important. Ideal selling prices and expected profit margins determine a product's allowable cost. ABC data helps suppliers and product designers translate product features into future product costs. |
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