TY  - BOOK
AU  - Slagmulder, Regine
AU  - Cooper, Robin
TI  - Target costing and value engineering
SN  - 9781563271724
PY  - 1997///
PB  - Institute of Management Accountants (IMA), Productivity Press
KW  - HD INDUSTRIES. LAND USE. LABOR
KW  - Target costing
KW  - Cost control
KW  - Value analysis
N1  - 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--
N2  - 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
UR  - https://books.google.es/books?id=wro6DwAAQBAJ&lpg=PP1&dq=Target%20Costing%20and%20Value%20Engineering&hl=es&pg=PP1#v=onepage&q&f=false
ER  -