Target costing: review of empirical studies in the automotive sector

Detalhes bibliográficos
Autor(a) principal: Mendes, H.
Data de Publicação: 2013
Outros Autores: Machado, M.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://ciencia.iscte-iul.pt/public/pub/id/8658
http://hdl.handle.net/10071/9826
Resumo: This aim of this study is to compare the existing theory on the subject of targetcosting with practices reportedby empirical studies already performed in the automotive sector. We canidentify the following specific purpose: to analyze whether the characteristics of target costing,identified by the theory, are in line with what was reported by the empirical studies already performed in the automotive sector.Data collection was executed usinga review of empirical studies regardingthis topic in automotivecompanies. The data collected allowus to conclude that none of the companiessurveyed reports the use of thetarget costing model with the six characteristicsthe theory associates with it: price leads to cost, customer focus, product design focus, multidisciplinary teams;focus on the costs incurred during the product’slifecycle; involvement of the entire value chain.
id RCAP_47a0fbe7b11c95da9b84407e7c331dd8
oai_identifier_str oai:repositorio.iscte-iul.pt:10071/9826
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Target costing: review of empirical studies in the automotive sectorTarget costingAutomotive sectorThis aim of this study is to compare the existing theory on the subject of targetcosting with practices reportedby empirical studies already performed in the automotive sector. We canidentify the following specific purpose: to analyze whether the characteristics of target costing,identified by the theory, are in line with what was reported by the empirical studies already performed in the automotive sector.Data collection was executed usinga review of empirical studies regardingthis topic in automotivecompanies. The data collected allowus to conclude that none of the companiessurveyed reports the use of thetarget costing model with the six characteristicsthe theory associates with it: price leads to cost, customer focus, product design focus, multidisciplinary teams;focus on the costs incurred during the product’slifecycle; involvement of the entire value chain.UALg ESGHT2015-09-18T17:07:24Z2013-01-01T00:00:00Z20132015-09-18T17:06:05Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/public/pub/id/8658http://hdl.handle.net/10071/9826eng2182-8458Mendes, H.Machado, M.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:56:50Zoai:repositorio.iscte-iul.pt:10071/9826Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:29:14.626730Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Target costing: review of empirical studies in the automotive sector
title Target costing: review of empirical studies in the automotive sector
spellingShingle Target costing: review of empirical studies in the automotive sector
Mendes, H.
Target costing
Automotive sector
title_short Target costing: review of empirical studies in the automotive sector
title_full Target costing: review of empirical studies in the automotive sector
title_fullStr Target costing: review of empirical studies in the automotive sector
title_full_unstemmed Target costing: review of empirical studies in the automotive sector
title_sort Target costing: review of empirical studies in the automotive sector
author Mendes, H.
author_facet Mendes, H.
Machado, M.
author_role author
author2 Machado, M.
author2_role author
dc.contributor.author.fl_str_mv Mendes, H.
Machado, M.
dc.subject.por.fl_str_mv Target costing
Automotive sector
topic Target costing
Automotive sector
description This aim of this study is to compare the existing theory on the subject of targetcosting with practices reportedby empirical studies already performed in the automotive sector. We canidentify the following specific purpose: to analyze whether the characteristics of target costing,identified by the theory, are in line with what was reported by the empirical studies already performed in the automotive sector.Data collection was executed usinga review of empirical studies regardingthis topic in automotivecompanies. The data collected allowus to conclude that none of the companiessurveyed reports the use of thetarget costing model with the six characteristicsthe theory associates with it: price leads to cost, customer focus, product design focus, multidisciplinary teams;focus on the costs incurred during the product’slifecycle; involvement of the entire value chain.
publishDate 2013
dc.date.none.fl_str_mv 2013-01-01T00:00:00Z
2013
2015-09-18T17:07:24Z
2015-09-18T17:06:05Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ciencia.iscte-iul.pt/public/pub/id/8658
http://hdl.handle.net/10071/9826
url https://ciencia.iscte-iul.pt/public/pub/id/8658
http://hdl.handle.net/10071/9826
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2182-8458
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UALg ESGHT
publisher.none.fl_str_mv UALg ESGHT
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799134854446579712