Concepedia

Target Costing Implementation

Target Costing Implementation is a strategic cost management framework that specifies the systematic process of translating target costs derived from market-driven pricing into actionable design and production cost targets through cross-functional collaboration, cost reduction techniques, and continuous monitoring during product development.

113

Publications

5.4K

Citations

240

Authors

125

Institutions

Publications per year

2017–2026

16

Parents

Publications

113

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

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

Management accounting practices in selected Asian countries

Maliah bt. Sulaiman, Nik Nazli Nik Ahmad, Norhayati Mohd Alwi · Managerial Auditing Journal · 2004 · 192 citations

, , +13

A survey of the adoption and use of target costing in Dutch firms

Henri C. Dekker, P. Smidt · International Journal of Production Economics · 2003 · 187 citations

, , +9

1–5 of 113

Authors

240

  1. GB
    Glenn Ballard

    University of California, Berkeley, United States

    5 publications · 186 citations

    5

    h-index

  2. AD
    Ariovaldo Denis Granja

    Universidade Estadual de Campinas (UNICAMP), Brazil

    4 publications · 88 citations

    4

    h-index

  3. LM
    Lisa M. Ellram

    Miami University, United States

    4 publications · 414 citations

    4

    h-index

  4. DS
    Dan Swenson

    Arizona State University, United States

    3 publications · 112 citations

    3

    h-index

  5. RC
    Robin Cooper

    University of Gothenburg, Sweden

    3 publications · 113 citations

    3

    h-index

1–5 of 240

Institutions

125

  1. Arizona State University

    Tempe, United States

    3 h-index

    3 publications

    307 citations

  2. Universidade Estadual de Campinas (UNICAMP)

    Campinas, Brazil

    3 h-index

    4 publications

    108 citations

  3. University of California, Berkeley

    Berkeley, United States

    3 h-index

    4 publications

    115 citations

  4. Shiga University

    Hikone, Japan

    2 h-index

    2 publications

    69 citations

  5. University of Malaya

    Kuala Lumpur, Malaysia

    2 h-index

    4 publications

    78 citations

  6. Michigan State University

    East Lansing, United States

    2 h-index

    2 publications

    183 citations

  7. Technická univerzita vo Zvolene

    Zvolen, Slovakia

    2 h-index

    3 publications

    40 citations

  8. Samford University

    Birmingham, United States

    2 h-index

    2 publications

    100 citations

1–8 of 125

Venues

  1. International Journal of Production Economics

    9 publications · 859 citations

    9

    h-index

  2. Management Accounting Research

    6 publications · 881 citations

    6

    h-index

  3. Journal of cost management

    5 publications · 137 citations

    5

    h-index

  4. Procedia Economics and Finance

    3 publications · 77 citations

    3

    h-index

  5. Management accounting quarterly

    2 publications · 93 citations

    2

    h-index

1–5