کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5082071 | 1477624 | 2009 | 12 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Target costing operationalization during product development: Model and application
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
سایر رشته های مهندسی
مهندسی صنعتی و تولید
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Target costing operationalization during product development: Model and application Target costing operationalization during product development: Model and application](/preview/png/5082071.png)
چکیده انگلیسی
Target costing is a widely used technique for cost management during product development (PD). Despite target costing's strategic intuitiveness, its operationalization during PD requires careful decomposition of a product's constituent cost elements. The main objective of this paper is to describe an experience developing early-stage cost parameters for a specific product development process effort at a mid-sized Brazilian manufacturing company by proposing and applying a target costing model. One secondary objective is to provide a model to operationalize “target costing” by breaking down cost targets into product parts, features and common elements, focusing on creating parameters for cost control during PD. Using a detailed case study, target costing is explicitly decomposed in four different stages in a PD environment. All these are intended as a complement to the strategic use of target costing.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Production Economics - Volume 118, Issue 2, April 2009, Pages 398-409
Journal: International Journal of Production Economics - Volume 118, Issue 2, April 2009, Pages 398-409
نویسندگان
Tiago Pascoal Filomena, Francisco José Kliemann Neto, Michael Robert Duffey,