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Target costing and designing to targets in construction
Journal of Financial Management of Property and Construction, 2011PurposeTarget costing determines the cost of a building before design. The cost of the product is based on the customer's requirements for the product's performance and the customer's willingness to pay for such performance. However, if the designers cannot achieve the target cost, the benefits of target costing are wasted. The purpose of this paper is
Ari Pennanen +2 more
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Manufacturing Engineer, 1997
The author describes the target and Kaizen costing concept, one of the manufacturing techniques developed in Japan. Target costing is a process ensuring that products and services are designed such that the company can sell them cheaply and still make a fair profit.
openaire +1 more source
The author describes the target and Kaizen costing concept, one of the manufacturing techniques developed in Japan. Target costing is a process ensuring that products and services are designed such that the company can sell them cheaply and still make a fair profit.
openaire +1 more source
Development of target cost – By the owner or together with Contractors - Target Value Design
Procedia Computer Science, 2021Olav Torp, Agnar Johansen
exaly