Concepedia

Target Costing Process

Target Costing Process is a cost management method that systematically determines the maximum allowable cost for a product by subtracting a desired profit margin from a competitive market price, distinguishing it from traditional costing approaches by emphasizing cost planning and control during the design phase rather than after production.

119

Publications

5.4K

Citations

251

Authors

130

Institutions

Publications per year

2017–2026

16

Parents

Publications

119

Advanced Management Accounting

W. Mason, Robert S. Kaplan · Journal of the Operational Research Society · 1983 · 901 citations

, , +17

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

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 119

Authors

251

  1. GB
    Glenn Ballard

    University of California, Berkeley, United States

    8 publications · 537 citations

    8

    h-index

  2. LM
    Lisa M. Ellram

    Miami University, United States

    5 publications · 493 citations

    5

    h-index

  3. AD
    Ariovaldo Denis Granja

    Universidade Estadual de Campinas (UNICAMP), Brazil

    4 publications · 99 citations

    4

    h-index

  4. RC
    Robin Cooper

    University of Gothenburg, Sweden

    3 publications · 190 citations

    3

    h-index

  5. PE
    Patricia Everaert

    Ghent University, Belgium

    3 publications · 104 citations

    3

    h-index

1–5 of 251

Institutions

130

  1. University of California, Berkeley

    Berkeley, United States

    5 h-index

    6 publications

    441 citations

  2. Arizona State University

    Tempe, United States

    4 h-index

    4 publications

    386 citations

  3. Michigan State University

    East Lansing, United States

    2 h-index

    2 publications

    183 citations

  4. University of Tsukuba

    Tsukuba, Japan

    2 h-index

    4 publications

    116 citations

  5. Universidade Federal do Rio Grande do Sul

    Porto Alegre, Brazil

    2 h-index

    2 publications

    84 citations

  6. Kobe University

    Kobe, Japan

    2 h-index

    7 publications

    736 citations

  7. Universidade de São Paulo

    São Paulo, Brazil

    2 h-index

    4 publications

    496 citations

  8. Samford University

    Birmingham, United States

    2 h-index

    2 publications

    100 citations

1–8 of 130

Venues

  1. International Journal of Production Economics

    9 publications · 859 citations

    9

    h-index

  2. Management Accounting Research

    4 publications · 299 citations

    4

    h-index

  3. Journal of cost management

    4 publications · 103 citations

    4

    h-index

  4. Procedia Economics and Finance

    3 publications · 77 citations

    3

    h-index

  5. 2

    h-index

1–5