haku: @author Cooper, R. / yhteensä: 94
viite: 37 / 94
| Tekijä: | Cooper, R. Chew, W. B. |
| Otsikko: | Control tomorrow's costs through today's designs. Target costing lets customers, not the product, set the price (Produktentwicklung, neue Produkte, Kostenrechnungssystem) |
| Lehti: | Harvard Business Review
1996 : JAN-FEB, VOL. 74:1, p. 88-97 |
| Asiasana: | |
| Vapaa asiasana: | PREISPOLITIK, KOSTENKONTROLLE |
| Kieli: | eng |
| Tiivistelmä: | Over the past 15 years, many companies have learned that quality must be designed into products before they are manufactured. Today, competitive companies apply the same logic to determine the price of new products: they use target costing. Target costing drives a product development strategy and focuses the design team on the ultimate customer and on the real opportunity in the market. Japanese electronics and vehicle manufacturers have used target costing to their advantage and companies are now introducing it in the USA, Germany, and elsewhere. |
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