Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Target costing for supply chain management: criteria and selection

Target costing for supply chain management: criteria and selection 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Industrial Management & Data Systems Emerald Publishing

Target costing for supply chain management: criteria and selection

Loading next page...
 
/lp/emerald-publishing/target-costing-for-supply-chain-management-criteria-and-selection-FsBthIawuX

References (53)

Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0263-5577
DOI
10.1108/02635570010304789
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Industrial Management & Data SystemsEmerald Publishing

Published: Jul 1, 2000

Keywords: Activity‐based costing; Supply‐chain management; Supply chain; Target costing

There are no references for this article.