The target costing process at most firms can be broken into three major steps. The first consists of market-driven costing, the second of product-level target costing, and the third of component-level target costing. To identify the factors that influence the target costing process at firms, an exploratory comparative analysis of the target costing processes at six Japanese manufacturing firms ...

in today’s competitive market, an agency is successful which by considering the needs of the clients and the capabilities of its staff, presents products and services which both decreases the costs and expenses and is of high value in the eyes of its clients. for reaching these goals, the simultaneous use of product cost management and quality management systems, which are regarded as target co...

a supply chain is composed of a complex sequence of processing stages, ranging from raw materials supplies, parts manufacturing, components and end-products assembling, to the delivery of end products. in the context of supply chain management, supplier selection decision is considered one of the key issues faced by operations and purchasing managers to remain competitive. therefore, requiremen...

The target costing technique, mathematically discussed by Sauers, only uses the p C index along with Taguchi loss function and X -R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the p C value to X -R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further co...

This paper has presented research in progress concerning the contribution of target costing approach to achievement competitive price in the Iraqi firm. The title of the paper is one of the subjects that get large concerns in the finance and business world in the present time. That is because many competitive firms have appeared in the regional and global markets and the rapid changes that cove...