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Journal of Business & Industrial Marketing, 1995
Focusses on the use of target costing for new product development. This approach concentrates on determining costs for a product during the planning and design stage. Also describes the use of crossâfunctional teams made up of industrial marketers, cost accountants and others critical to the design and manufacturing decisions required for determining ...
Burkhard Huch +2 more
openaire +2 more sources
Focusses on the use of target costing for new product development. This approach concentrates on determining costs for a product during the planning and design stage. Also describes the use of crossâfunctional teams made up of industrial marketers, cost accountants and others critical to the design and manufacturing decisions required for determining ...
Burkhard Huch +2 more
openaire +2 more sources
Zielkostenmanagement/ Target Costing
2009Im Rahmen der konventionellen Preisbildung fur ein Produkt oder eine Dienstleistung erfolgt die Kalkulation bottom-up mittels der Addition von Leistungserstellungskosten und Zielrendite. Im Gegensatz dazu liegt beim Target Costing bzw. Zielkostenmanagement ein Top-Down-Ansatz vor: Ausgehend vom moglichen Marktpreis werden nach Abzug der Zielrendite die
Christian Schawel, Fabian Billing
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