haku: @indexterm New products / yhteensä: 1069
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| Tekijä: | Cooper, R. Slagmulder, R. |
| Otsikko: | Target costing for new-product development: Product-level target costing |
| Lehti: | Journal of Cost Management
2002 : JUL/AUG, VOL. 16:4, p. 5-12 |
| Asiasana: | COST ACCOUNTING NEW PRODUCTS PRODUCT DEVELOPMENT R&D |
| Vapaa asiasana: | TARGET COSTING |
| Kieli: | eng |
| Tiivistelmä: | Product-level target costing works to increase the allowable cost of the product to a level that is both reasonable and achievable given the capabilities of the firm and its suppliers. Step one establishes the target cost by incorporating the capability of the firm and its suppliers into the allowable cost so that an achievable product-level target cost is established. Step two uses value engineering to identify ways to design the product so that it can be manufactured at its target cost. Step three applies the disciplining mechanisms to help ensure that the product-level target cost is achieved. |
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