Target costing and value engineering
Material type: TextLanguage: English Publication details: 1997 Institute of Management Accountants (IMA) Productivity PressDescription: xl, 379 p. 24 cm.ISBN:- 9781563271724
Item type | Current library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|
Book | TBS Barcelona Libre acceso | HD47.35 COO (Browse shelf(Opens below)) | Available | B03295 |
Includes case studies, bibliographical references and index. Executive Summary-- How Firms Compete Using the Confrontation Strategy-- The Role of Cost Management in Confrontation Strategy-- The Research Project-- An Overview of Target Costing and Value Engineering-- Market-Driven Costing-- Product-Level Costing-- Value Engineering-- Component-Level Target Costing-- Factors That Influence the Target Costing Process-- Target Costing and Value Engineering in Action-- Lessons for Adopters-- Case Studies-- Toyota Motor Corporation-- Komatsu, Ltd.-- Olympus Optical Company, Ltd: Cost Management-- Sony Corporation-- Topcon Corporation-- Isuzu Motors, Ltd--
Effective cost management must start at the design stage. As much as 90-95% of a product's costs are added in the design process. That is why effective cost management programs focus on design and manufacturing. The primary cost management method to control cost during design is a combination of target costing and value engineering.