Target costing: what do we know, and what do we still need to know?

Ismail Benslimane () and Sanae Benjelloun
Additional contact information
Ismail Benslimane: ERMOT - Laboratoire "Etudes et recherches en Management des Organisations et des Territoires" [Fez] - USMBA - Université Sidi Mohamed Ben Abdellah
Sanae Benjelloun: ERMOT - Laboratoire "Etudes et recherches en Management des Organisations et des Territoires" [Fez] - USMBA - Université Sidi Mohamed Ben Abdellah

Post-Print from HAL

Abstract: In a highly competitive market where customers expect greater value, companies cannot rely solely on innovative products to stay ahead; achieving success also depends on competitive pricing. Therefore, it is crucial to carefully manage and optimize the costs associated with new product development. Every innovative product requires the execution of an innovation project, which naturally involves various uncertainties and risks. To address these challenges, companies are increasingly turning to a strategic tool called target costing, which primarily serves as an information generator. In light of the continued interest in this method, this study aims to examine its emergence, conceptual foundations, methodology, and the internal and external factors that facilitated its adoption, as well as its associated technical and managerial tools. Finally, the study will assess how this tool addresses both the cost-value relationship and the concept of value co-creation.

Keywords: Target costing; technical tools; managerial tools; value creation; value co-creation (search for similar items in EconPapers)
Date: 2025-01-29
New Economics Papers: this item is included in nep-ppm
Note: View the original document on HAL open archive server: https://hal.science/hal-04923122v1
References: Add references at CitEc
Citations:

Published in Contemporary Research Analysis Journal, In press, 2 (1), pp.55-68. ⟨10.55677/CRAJ/08-2025-Vol02I01⟩

Downloads: (external link)
https://hal.science/hal-04923122v1/document (application/pdf)

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:hal:journl:hal-04923122

DOI: 10.55677/CRAJ/08-2025-Vol02I01

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().