References:
[1] Amara V., (1998). Target Costing For Product Design, Virginia
Institute Blacksburg, Virginia.
[2] Andersen A., (1998). Tools and Techniques for Implementing Target
Costing, Institute of Management Accountants.
[3] Ansari S. and J. Bell, (1996). CAM-I Target Cost Core Group, Target
Costing: The Next Frontier in Strategic Cost Management (Homewood,
IL: Irwin).130-135.
[4] Ansari S., M.D. Ferguson and P.A. Zampino, (1997). Target Costing:
The Next Frontier in Strategic Cost Management, Chicago: Irwin
Professional Publishing. 72-76.
[5] Brausch J. M., (1994). Target Costing for Profit Enhancement,
Management Accounting, (November 1994):45-49.
[6] Carr. C. and C. Tomkins, (1997). Reflection on the papers and a
commentary on the state of strategic accounting. Management
Accouning Research. 271-280.
[7] Cooper R., (1997). Factors Influencing the Target Costing Process ,
Study of U.S./Japan Relations in the World Economy.16-25.
[8] Cooper R., and R. Kaplan, (1999). The Design of Cost Management
Systems, (Upper saddle River, NJ: Prentice Hall).52-55.
[9] Cooper R. and R. Slagmulder, (1997). Target Costing and Value
Engineering, Portland: Productivity Press and Montvale, NJ: The IMA
Foundation for Applied Research, Inc. 81-85.
[10] Cooper R. and W.B. Chew, (1996). Control tomorrow-s Costs through
Today-s Designs, Harvard Business Review, 88-97.
[11] Frank T., (1998). Accounting and Financial Management: Finding the
Project-s Bottom Line, the Technical track, 101 -127.
[12] Horngren C. T., S. M. Dadar, and G. Foster, (2003). Cost Accounting: A
Managerial Emphasis.
[13] Horvath P., (1994). Advanced Target Costing: CAM-I State of the Art
Review, CAM-I Publications.
[14] Jorgensen T. and W. Stein, (2000). Improving Cost Estimation by
Taking into Account Managerial Flexibility, European Journal of
Operational Research, 127, pp. 239 - 251.
[15] Kaplan R. and A.A. Atkinson, (1998). Advanced Management
Accounting, (Upper saddle River, NJ: Prentice Hall).
[16] Kinsella S. M., (2002). Activity Based Costing: Does It Warrant
Inclusion in A Guide to the Project Management Body of Knowledge
(PMBOK Guide)? Project Management Journal, Vol. 33, No. 2, (June),
pp. 49-56.
[17] Laszlo G. P., (1997). The Role of Quality Cost In TQM, TQM Magazine,
9(6), 410 - 413.
[18] Monden Y. and K. Hamada, (1991). Target Costing and Kaizen Costing
in Japanese Automobile Companies, Journal of Management
Accounting Research. 16-34.
[19] Nixon B., (1998). Research and Development Performance: A Case
Study, Management Accounting Research, 9, 329 - 355.
[20] Pugh S., (1991). Integrated Methods for Successful Product
Engineering, Wokingham, England, Addison-Wesley Co.
[21] Raz T., and D. Elnathan, (1999). Activity Based Costing For Projects,
International Journal of Project Management, Vol. 17, No.1. 61 - 67.
[22] Sakurai M., (1989). Target Costing and How to Use i", The Journal of
Cost Management (Summer 1989): 3.1-3.12.
[23] Sakurai M., (1995). Integrated Cost Management: A Company wide
Prescription for Higher Profits and Lower Costs, Productivity Press
1995
[24] Sakurai M., (1995). Measures of Organizational Improvement:
Emerging cost management techniques, Productivity Press 1995.
[25] Sakurai M., (1992). The Concept of Target Costing and Its Effective
Utilization, Senshu University, Tokyo, Japan.
[26] Worthy F. S., (1991). Japan-s Smart Secret Weapon, Fortune 72-75.