메뉴 건너뛰기




Volumn 48, Issue 19, 2010, Pages 5593-5611

Cost management through product design: Target costing approach

Author keywords

continuous improvement; cost management; product design; quality function deployment; target costing; value engineering

Indexed keywords

COMPETITIVE COSTS; CONTINUOUS IMPROVEMENTS; COST MANAGEMENT; CUSTOMER REQUIREMENTS; MANUFACTURING COMPANIES; OPERATIONS MANAGEMENT; PRODUCT COST; PRODUCTION PROCESS; QUALITY SPECIFICATIONS; SMALL AND MEDIUM ENTERPRISE; TARGET COSTING; TOTAL EFFECT;

EID: 77955568803     PISSN: 00207543     EISSN: 1366588X     Source Type: Journal    
DOI: 10.1080/00207540903130876     Document Type: Article
Times cited : (54)

References (31)
  • 2
    • 77955566870 scopus 로고    scopus 로고
    • 16 May Available from: [Accessed 30 May 2008]
    • Banham, R., 2000. Off target?, CFO (16 May), 127-130. Available from: http://www.cfo.com/ article.cfm/2990860?f=search [Accessed 30 May 2008].
    • (2000) Off Target? , pp. 127-130
    • Banham, R.1
  • 3
    • 77955588698 scopus 로고    scopus 로고
    • D-thesis in management accounting, [online] Göteburg University, School of Economics and Commercial Law, Autumn Term 2003. Available from: [Accessed 30 May 2008]
    • Borgernas, H. and Fridh, G., 2003. The use of target costing in Swedish manufacturing firms, D-thesis in management accounting, [online] Göteburg University, School of Economics and Commercial Law, Autumn Term 2003. Available from: http://www.handels.gu.se/epc/archive/ 00003329/01/03-04-3D.pdf [Accessed 30 May 2008].
    • (2003) The Use of Target Costing in Swedish Manufacturing Firms
    • Borgernas, H.1    Fridh, G.2
  • 4
    • 0038240081 scopus 로고    scopus 로고
    • Speed splasher: An interactive, team based target costing exercise
    • Castellano, J.F. and Young, S., 2003. Speed splasher: an interactive, team based target costing exercise. Journal of Accounting Education, 21 (5), 149-155.
    • (2003) Journal of Accounting Education , vol.21 , Issue.5 , pp. 149-155
    • Castellano, J.F.1    Young, S.2
  • 6
    • 0003000435 scopus 로고    scopus 로고
    • Control tomorrow's cost through today's design
    • Cooper, R. and Chew, W.B., 1996. Control tomorrow's cost through today's design. Harvard Business Review, 74 (1), 88-97.
    • (1996) Harvard Business Review , vol.74 , Issue.1 , pp. 88-97
    • Cooper, R.1    Chew, W.B.2
  • 7
    • 0033908166 scopus 로고    scopus 로고
    • Develop profitable new products with Target costing
    • Cooper, R. and Slagmulder, R., 2000. Develop profitable new products with Target costing. IEEE Engineering Management Review, 28 (1), 79-88.
    • (2000) IEEE Engineering Management Review , vol.28 , Issue.1 , pp. 79-88
    • Cooper, R.1    Slagmulder, R.2
  • 8
  • 9
    • 77955567790 scopus 로고    scopus 로고
    • Cost management in lean manufacturing enterprises and the effects upon small and medium enterprises
    • Aalborg-Denmark, May 14-16 Available from: [Accessed 29 May 2008] , [online]
    • Creese, R.C., 2001. Cost management in lean manufacturing enterprises and the effects upon small and medium enterprises, [online] Manufacturing Information Systems Proceedings of The Fourth SMESME International Conference, Aalborg-Denmark, May 14-16, 144-151. Available from: http://iprod.auc.dk/ sme2001/paper/creese.pdf [Accessed 29 May 2008].
    • (2001) Manufacturing Information Systems Proceedings of the Fourth SMESME International Conference , pp. 144-151
    • Creese, R.C.1
  • 10
    • 29244465963 scopus 로고    scopus 로고
    • Designing cost competitive technology products through cost management
    • Davila, A. and Wouters, M., 2004. Designing cost competitive technology products through cost management. Accounting Horizons, 18 (1), 13-26.
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 13-26
    • Davila, A.1    Wouters, M.2
  • 11
    • 0038176569 scopus 로고    scopus 로고
    • A survey of the adoption and use of Target costing in Dutch firms
    • Dekker, H. and Smidt, P., 2003. A survey of the adoption and use of Target costing in Dutch firms. International Journal of Production Economics, 84 (3), 293-305.
    • (2003) International Journal of Production Economics , vol.84 , Issue.3 , pp. 293-305
    • Dekker, H.1    Smidt, P.2
  • 12
    • 0034381484 scopus 로고    scopus 로고
    • Quality function deployment and decision analysis: A R&D case study
    • Delano, G., et al., 2000. Quality function deployment and decision analysis: a R&D case study. International Journal of Operations and Production Management, 20 (5), 591-609.
    • (2000) International Journal of Operations and Production Management , vol.20 , Issue.5 , pp. 591-609
    • Delano, G.1
  • 13
    • 0011117435 scopus 로고    scopus 로고
    • [online] CAPS Research, A Global Research Center for Strategic Supply Management. Available from: [Accessed 12 June 2008]
    • Ellram, L.M., 1999. The role of supply management in Target costing, [online] CAPS Research, A Global Research Center for Strategic Supply Management. Available from: http:// www.capsresearch.org/publications/pdfs- public/ellram1999es.pdf [Accessed 12 June 2008].
    • (1999) The Role of Supply Management in Target Costing
    • Ellram, L.M.1
  • 14
    • 0344213478 scopus 로고    scopus 로고
    • Purchasing and supply management's participation in the Target costing process
    • Ellram, L.M., 2000. Purchasing and supply management's participation in the Target costing process. The Journal of Supply Chain Management, 36 (2), 39-51.
    • (2000) The Journal of Supply Chain Management , vol.36 , Issue.2 , pp. 39-51
    • Ellram, L.M.1
  • 15
    • 33646711419 scopus 로고    scopus 로고
    • The implementation of target costing in the united states: Theory versus practice
    • Ellram, L.M., 2006. The implementation of Target Costing in the United States: theory versus practice. Journal of Supply Chain Management, 42 (1), 13-26.
    • (2006) Journal of Supply Chain Management , vol.42 , Issue.1 , pp. 13-26
    • Ellram, L.M.1
  • 18
    • 4344568054 scopus 로고    scopus 로고
    • Prioritizing engineering characteristics in quality function deployment with incomplete information: A linear partial ordering approach
    • Han, C.H., Kim, J.K., and Choi, S.H., 2003. Prioritizing engineering characteristics in quality function deployment with incomplete information: a linear partial ordering approach. International Journal of Production Economics, 91 (3), 235-249.
    • (2003) International Journal of Production Economics , vol.91 , Issue.3 , pp. 235-249
    • Han, C.H.1    Kim, J.K.2    Choi, S.H.3
  • 19
    • 84939795136 scopus 로고    scopus 로고
    • Managerial implications of Target costing
    • Helms, M.M., et al., 2005. Managerial implications of Target costing. Competitiveness Review, 15 (1), 49-56.
    • (2005) Competitiveness Review , vol.15 , Issue.1 , pp. 49-56
    • Helms, M.M.1
  • 20
    • 33646686442 scopus 로고    scopus 로고
    • The competitive environment and strategy of Target costing implementers: Evidence from the field
    • Hibbets, A.R., Albright, T., and Funk, W., 2003. The competitive environment and strategy of Target costing implementers: evidence from the field. Journal of Managerial Issues, 15 (1), 65-81.
    • (2003) Journal of Managerial Issues , vol.15 , Issue.1 , pp. 65-81
    • Hibbets, A.R.1    Albright, T.2    Funk, W.3
  • 21
    • 27744495165 scopus 로고    scopus 로고
    • Concurrent engineering: A compromising approach to develop a feasible and customer-pleasing product
    • Hoque, M., Akter, M., and Monden, Y., 2005. Concurrent engineering: a compromising approach to develop a feasible and customer-pleasing product. International Journal of Production Research, 43 (8), 1607-1624.
    • (2005) International Journal of Production Research , vol.43 , Issue.8 , pp. 1607-1624
    • Hoque, M.1    Akter, M.2    Monden, Y.3
  • 22
    • 33751517988 scopus 로고    scopus 로고
    • Product development process with focus on value engineering and target-costing: A case study in an automotive company
    • Ibusuki, U. and Kaminski, P.C., 2007. Product development process with focus on value engineering and target-costing: a case study in an automotive company. International Journal of Production Economics, 105 (2), 459-474.
    • (2007) International Journal of Production Economics , vol.105 , Issue.2 , pp. 459-474
    • Ibusuki, U.1    Kaminski, P.C.2
  • 23
    • 77955571163 scopus 로고    scopus 로고
    • Montvale, NJ, [online] Institute of Management Accountants. Available from: [Accessed 07 May 2008]
    • IMA., 1998. Statement on management accounting, implementing Target costing, Montvale, NJ, [online] Institute of Management Accountants. Available from: https://www.imanet.org/ secure/SMA%204GG%20FINAL-ToolsTechTargetCosting. pdf [Accessed 07 May 2008].
    • (1998) Statement on Management Accounting, Implementing Target Costing
  • 25
    • 38949126910 scopus 로고    scopus 로고
    • Strategic management accounting: How far have come in 25 years?
    • Langefield-Smith, K., 2008. Strategic management accounting: how far have come in 25 years? Accounting, Auditing and Accountability Journal, 21 (2), 204-228.
    • (2008) Accounting, Auditing and Accountability Journal , vol.21 , Issue.2 , pp. 204-228
    • Langefield-Smith, K.1
  • 26
    • 33747617431 scopus 로고    scopus 로고
    • Cost management and value creation: The missing link
    • McNair, C.J. and Polutnik, L., 2001. Cost management and value creation: the missing link. The European Accounting Review, 10 (1), 33-50.
    • (2001) The European Accounting Review , vol.10 , Issue.1 , pp. 33-50
    • McNair, C.J.1    Polutnik, L.2
  • 27
    • 27844474784 scopus 로고    scopus 로고
    • Kaizen costing for lean manufacturing: A case study
    • QFD Online, [online]. Available from: [Accessed 15 March 2008]
    • Modarress, B., Ansari, A., and Lockwood, D.L., 2005. Kaizen costing for lean manufacturing: a case study. International Journal of Production Research, 43 (9), 1751-1760. QFD Online, [online]. Available from: http://www.qfdonline. com/templates/qfd-and-house-ofquality-templates/ [Accessed 15 March 2008].
    • (2005) International Journal of Production Research , vol.43 , Issue.9 , pp. 1751-1760
    • Modarress, B.1    Ansari, A.2    Lockwood, D.L.3
  • 29
    • 0002465788 scopus 로고
    • Target costing and how to use it
    • [online], SummerManagement and Accounting Web. Available from: [Accessed 29 July 2008]
    • Sakurai, M., 1989. Target costing and how to use it. Journal of Cost Management, Summer, 39-50, [online] Management and Accounting Web. Available from: http://maaw.info/ ArticleSummaries/ArtSumSakurai89.htm [Accessed 29 July 2008].
    • (1989) Journal of Cost Management , pp. 39-50
    • Sakurai, M.1
  • 30
    • 33646851162 scopus 로고    scopus 로고
    • Best practices in Target costing
    • [online] Available from: [Accessed 03 August 2008]
    • Swenson, D., et al. 2003. Best practices in Target costing, Management Accounting Quarterly, 4 (2), [online] Available from: http://findarticles.com/p/ articles/mi-m0OOL/is-2-4/ai-99824634 [Accessed 03 August 2008].
    • (2003) Management Accounting Quarterly , vol.4 , Issue.2
    • Swenson, D.1
  • 31
    • 0002495442 scopus 로고
    • Japan's smart secret weapon
    • Worthy, F.S., 1991. Japan's smart secret weapon. Fortune, 124 (4), 72-75.
    • (1991) Fortune , vol.124 , Issue.4 , pp. 72-75
    • Worthy, F.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.