Concepedia

Target Costing

Target Costing is a market-oriented strategic cost management and product-pricing technique that determines a product’s allowable cost by deducting a desired profit margin from a competitive market price and then uses this cost as a binding constraint for subsequent design and production decisions.

129

Publications

6.6K

Citations

273

Authors

126

Institutions

Publications per year

2017–2026

17

Parents

Children

Publications

129

Cost & effect: using integrated cost systems to drive profitability and performance

Choice Reviews Online · 1998 · 730 citations

, , +17

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Jan Mouritsen, Allan Hansen · Management Accounting Research · 2001 · 371 citations

, , +14

Target value design: using collaboration and a lean approach to reduce construction cost

Daria Zimina, Glenn Ballard, Christine Pasquire · Construction Management and Economics · 2012 · 250 citations

, , +17

Product development process with focus on value engineering and target-costing: A case study in an automotive company

Ugo Ibusuki, Paulo Carlos Kaminski · International Journal of Production Economics · 2006 · 237 citations

, , +17

Target costing support systems: lessons from leading Japanese companies

Yutaka Kato · Management Accounting Research · 1993 · 226 citations

, , +11

1–5 of 129

Authors

273

  1. GB
    Glenn Ballard

    University of California, Berkeley, United States

    9 publications · 555 citations

    9

    h-index

  2. AD
    Ariovaldo Denis Granja

    Universidade Estadual de Campinas (UNICAMP), Brazil

    6 publications · 142 citations

    6

    h-index

  3. DS
    Dan Swenson

    Arizona State University, United States

    4 publications · 125 citations

    4

    h-index

  4. PL
    Pertti Lahdenperä

    VTT Technical Research Centre of Finland, Finland

    4 publications · 104 citations

    4

    h-index

  5. LM
    Lisa M. Ellram

    Miami University, United States

    3 publications · 310 citations

    3

    h-index

1–5 of 273

Institutions

126

  1. University of California, Berkeley

    Berkeley, United States

    7 h-index

    10 publications

    546 citations

  2. Universidade Estadual de Campinas (UNICAMP)

    Campinas, Brazil

    4 h-index

    6 publications

    170 citations

  3. Kobe University

    Kobe, Japan

    3 h-index

    8 publications

    962 citations

  4. VTT Technical Research Centre of Finland

    Espoo, Finland

    3 h-index

    3 publications

    76 citations

  5. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    3 h-index

    7 publications

    288 citations

  6. Technická univerzita vo Zvolene

    Zvolen, Slovakia

    2 h-index

    3 publications

    40 citations

  7. University of Tsukuba

    Tsukuba, Japan

    2 h-index

    4 publications

    116 citations

  8. Universidade de São Paulo

    São Paulo, Brazil

    2 h-index

    4 publications

    496 citations

1–8 of 126

Venues

  1. International Journal of Production Economics

    9 publications · 859 citations

    9

    h-index

  2. Journal of cost management

    6 publications · 150 citations

    6

    h-index

  3. Management Accounting Research

    5 publications · 843 citations

    5

    h-index

  4. Procedia Economics and Finance

    4 publications · 88 citations

    4

    h-index

  5. Journal of Supply Chain Management

    JSCM · 2 publications · 231 citations

    2

    h-index

1–5