Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT

Yoko Ogushi
Additional contact information
Yoko Ogushi: Faculty of Economics, Niigata University, Japan

Chapter 9 in Japanese Management Accounting Today, 2007, pp 117-127 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionTarget Costing as a Strategic WeaponFormula and six key principlesTarget costing processA serious cost reduction effect at the design stageInformation sharing across divisions and suppliersIT for Efficient Target CostingFunctions required for target costingStrengthening of a search functionAuto cost estimation from component formationConcurrent information sharingSystem architecture for realizing the functionsSystem architecture for global optimal manufacturingCreation of Capacity Surplus Through Information Capital ReadinessIntangibles and information capitalInformation capital readiness and capacity surplus with ITCase Study: MazdaConclusionReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789812779731_0009 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789812779731_0009 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789812779731_0009

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().