Target Costing for Supply Chain Management : An Economic Framework fea tu re artic
نویسنده
چکیده
An economic era has ended: Most companies can no longer sustain competitive advantages in product quality, functionality, or cost (Cooper, 1995; Fine, 1998; Schonberger, 1996; Wheelwright and Clark, 1992). The familiar struggle among domestic companies for market dominance has become a global struggle among lean competitors for economic parity. Core competencies that once delivered enduring advantages now deliver short-lived firstmover rewards (Collis and Montgomery, 1995; Cooper and Chew, 1996; Cooper and Slagmulder, 1997; see also Shepherd, 1997, chap. 1). To arrest the financial decline attending this new economic reality, many companies have adopted the following innovative management techniques to enhance competitiveness and control profitability:
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