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J.G Miller, T.E Vollmann
The hidden factory
T. Tanaka
Target costing at Toyota
S.L Ansari, J.E Bell, CAM‐I Target Cost Core Group
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The rise of activity‐based costing – part three: how many cost drivers do you need, and how do you select them?
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P.B.B Turney
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J.M Reeve
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This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity-based cost management approaches to supply chain management provides the basis for exploring the use of target costing within supply chains. Customer requirements and supply chain relationships are identified as key criteria for selecting the most appropriate method of target costing for supply chains. Price-based, value-based, and activity-based cost management approaches to target costing are discussed, and recommendations for their use based upon customer requirements and supply chain relationships are offered. Conclusions are provided on the use of target costing to enhance a supply chain's ability to improve customer satisfaction.
Industrial Management & Data Systems – Emerald Publishing
Published: Jul 1, 2000
Keywords: Activity‐based costing; Supply‐chain management; Supply chain; Target costing
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