Target Costing and Kaizen Costing in Japanese Automobile Companies

Yasuhiro Monden and Kazuki Hamada
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Yasuhiro Monden: Institute of Policy and Planning Sciences, University of Tsukuba, Tsukuba, Ibaraki 305-8573, Japan
Kazuki Hamada: Faculty of Commerce, Seinan Gakuin University, Fukuoka, Fukuoka 814-8511, Japan

Chapter 5 in Japanese Cost Management, 2000, pp 99-122 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionFeatures of Target CostingThe System of Target CostingCorporate planningDeveloping the specific new product projectDetermining the basic plan for a specific new productProduct designThe production transfer planFeatures of Kaizen CostingComputation of the Target Amout of Kaizen CostKaizen Costing Through “Management by Objectives”Motivational Considerations in Total Cost ManagementSummaryReferences

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
References: Add references at CitEc
Citations: View citations in EconPapers (2)

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