Target costing: review of empirical studies in the automotive sector
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
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. |
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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 |
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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 |
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