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| Tekijä: | Schmelze, G. Geier, R. Buttross, T. E. |
| Otsikko: | Target costing at ITT Automotive (Produktentwicklung; Kostensenkung; Kostenrechnungssystem) |
| Lehti: | Management Accounting (US)
1996 : DEC, VOL. 78:6, p. 26-30 |
| Asiasana: | |
| Vapaa asiasana: | PRODUKTPLANUNG |
| Kieli: | eng |
| Tiivistelmä: | Unlike traditional cost control systems, the target costing philosophy requires that aggressive cost management occurs in the product planning stage, the product design stage, and the production stage. The brake division of ITT Automotive illustrates just how the concept works with corporate management's emphasis on continually reducing cost to stay competitive. |
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