haku: @author Schmidt, S. / yhteensä: 4
viite: 3 / 4
Tekijä: | Horvath, P. Gleich, R. Schmidt, S. |
Otsikko: | Linking target costing to ABC at a US automotive supplier |
Lehti: | Journal of Cost Management
1998 : MAR/APR, VOL. 12:2, p. 16-24 |
Asiasana: | ACCOUNTING CAR INDUSTRY COSTS PRODUCT LIFE CYCLE USA |
Kieli: | eng |
Tiivistelmä: | 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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