Target costing operationalization during product development: Model and application

被引：26

作者：

Filomena, Tiago Pascoal ^{[1
]}

Kliemann Neto, Francisco Jose ^{[2
]}

Duffey, Michael Robert ^{[1
]}

机构：

[1] George Washington Univ, Dept Engn Management & Syst Engn, Washington, DC 20052 USA

[2] Univ Fed Rio Grande do Sul, Dept Ind & Transportat Engn, BR-90035190 Porto Alegre, RS, Brazil

来源：

INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS | 2009年 / 118卷 / 02期

关键词：

Target costing; Product development; Operationalization; Cost; Feature costing; ADOPTION; SYSTEMS;

D O I：

10.1016/j.ijpe.2008.12.007

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

Target costing is a widely used technique for cost management during product development (PD). Despite target costing's strategic intuitiveness, its operationalization during PD requires careful decomposition of a product's constituent cost elements. The main objective of this paper is to describe an experience developing early-stage cost parameters for a specific product development process effort at a mid-sized Brazilian manufacturing company by proposing and applying a target costing model. One secondary objective is to provide a model to operationalize "target costing" by breaking down cost targets into product parts, features and common elements, focusing on creating parameters for cost control during PD. Using a detailed case study, target costing is explicitly decomposed in four different stages in a PD environment. All these are intended as a complement to the strategic use of target costing. (C) 2008 Elsevier B.V. All rights reserved.

引用

页码：398 / 409

页数：12

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