E-Learning for Cost Oriented Product Development: Target Costing

被引：0

作者：

Götzec, U. ^{[1
]}

Leidich, E. ^{[2
]}

机构：

[1] TU Chemnitz, Fakultät für Wirtschaftswissenschaften, Professur Unternehmensrechnung und Controlling, 09107 Chemnitz, Germany

[2] TU Chemnitz, Fakultät für Maschinenbau, Professur Konstruktionslehre, 09107 Chemnitz, Germany

来源：

Konstruktion | 2008年 / 04期

关键词：

E-learning; -; Teaching;

D O I：

暂无

中图分类号：

C93 [管理学]; T [工业技术];

学科分类号：

08 ; 12 ; 1201 ; 1202 ; 120202 ;

摘要：

This article presents a new integrated Teaching and Learning tool within the framework of the Cost Oriented Product Development. Concerning the particular importance of Target Costing in the Product Development Process the study focuses on this specific topic. Target Costing is a complex instrument with technical as well as with economical elements. In order to impart the characteristics and processes of Target Costing clearly the Teaching and Learning tool includes a general description, a case study based on a real problem and a detailed exercise. The content is visualised by using a wide range of media. The tool is appropriable for both students in technical and economical subject areas as well as for product developers in the business practice.

引用

页码：88 / 93