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Commenced in January 2007 Frequency: Monthly Edition: International Publications Count: 29122


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11016
Target and Kaizen Costing
Abstract:
increased competition and increased costs of designing made it important for the firms to identify the right products and the right methods for manufacturing the products. Firms should focus on customers and identify customer demands directly to design the right products. Several management methods and techniques that are currently available improve one or more functions or processes in an industry and do not take the complete product life cycle into consideration. On the other hand target costing is a method / philosophy that takes financial, manufacturing and customer aspects into consideration during designing phase and helps firms in making product design decisions to increase the profit / value of the company. It uses various techniques to identify customer demands, to decrease costs of manufacturing and finally to achieve strategic goals. Target Costing forms an integral part of total product design / redesign based on strategic plans.
Digital Object Identifier (DOI):

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.

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