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| Tekijä: | Williamson, A. |
| Otsikko: | Cost reduction: target and kaizen costing (Kostensenkung; Kostenrechnungssystem) |
| Lehti: | Manufacturing Engineer
1997 : FEB, VOL. 76:1, p. 22-24 |
| Asiasana: | |
| Vapaa asiasana: | FERTIGUNGSMANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | Target costing is a process for ensuring that products and services are designed such that the company can sell them cheaply and still make a fair profit. Kaizen costing continues the focus on value and profitability into the manufacturing phase, both for new and existing products. Taken together, the two techniques provide the basis of a total cost management system, managing costs throughout a product's life. |
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