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| Author: | Horvath, P. Gleich, R. Schmidt, S. |
| Title: | Linking target costing to ABC at a US automotive supplier |
| Journal: | Journal of Cost Management
1998 : MAR/APR, VOL. 12:2, p. 16-24 |
| Index terms: | ACCOUNTING CAR INDUSTRY COSTS PRODUCT LIFE CYCLE USA |
| Language: | eng |
| Abstract: | Target costing is a strategic cost management concept for reducing costs over the entire life cycle of a product. A target cost pilot project was implemented at the plant of a U.S. auto parts supplier. From the results of the analysis, it was possible to analyze the extent to which target costing was used in the firm as well as to provide a basis from which target costing could be introduced into other branches of the firm. Activity-based costing was integrated into the target costing concept to provide a new perspective on activity management. |
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