A Survey of the Adoption and Use of Target Costing in Dutch Firms

Henri Dekker, Peter Smidt

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

This paper reports the results of a survey among Dutch firms listed at the Amsterdam stock exchange on the adoption and use of costing practices that resemble the Japanese target costing concept. Nineteen out of thirty-two manufacturing firms claimed to use these practices, although they used different names for them. The study suggests that these practices were developed independently of the Japanese practice. Adoption is highest among assembling firms and is related to a competitive and unpredictable environment. Cost reduction is the main objective and benefit of these practices. The product development and design departments are leading in the target cost management process, which is mainly performed in team structures
OriginalsprogEngelsk
TidsskriftInternational Journal of Production Economics
Vol/bind84
Udgave nummer3
Sider (fra-til)293-305
Antal sider13
ISSN0925-5273
DOI
StatusUdgivet - 2003
Udgivet eksterntJa

Emneord

  • Target costing
  • Product development
  • Cost management
  • Survey

Citationsformater