| Tekijä: | Cooper, R. |
| Otsikko: | Target costing for new-product development |
| Lehti: | Journal of Cost Management
2002 : MAY-JUN, VOL. 16:3, p. 5-12 |
| Asiasana: | COST ACCOUNTING NEW PRODUCTS PRODUCT DEVELOPMENT DEVELOPMENT COSTS R&D |
| Vapaa asiasana: | TARGET COSTING |
| Kieli: | eng |
| Tiivistelmä: | This article is an updated synthesis of in-depth explorations contained in Target Costing and Value Engineering, by Robin Cooper and Regina Slagmulder (Oregon: Productivity Press, 1997). This article, the first of three parts all focusing on target-costing levels, discusses market-driven costing. The second and third parts discuss product-level target costing and component- level target costing. The author states that target costing is the first step in managing product costs, and is an integral part of any cost-management program. Target- costing process contains three major sections: market- driven costing, product-level costing, and component- level target costing. |
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