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Title:

Design to Cost: New Impulses for Target Costing

Author(s):
Braun, Stefanie; Biedermann, Wieland; Lindemann, Udo
Abstract:
Due to rising cost pressure, resulting from tight target costs in today’s products, target costing constantly grew in importance since its introduction in Europe by the end of the 1980s. As target costing provides a tool kit for the planning and control of product costs different characteristics of the approach developed over the years with diverse methods being applied in the course of the target costing process. The authors of this contribution enrich classic target costing with a costing meth...     »
Keywords:
target costing; product variants; multiple-domain approach
Editor:
Marjanovic, D.; Štorga, M.; Pavkovic, N.; Bojcetic, N.
Book / Congress title:
10th International Design Conference DESIGN 2008
Congress (additional information):
19 - 22.08 2008
Congress city:
Dubrovnik
Publisher:
The Design Society
Publisher address:
Glasgow
Year:
2008
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