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Keywords: New product development
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Journal Articles
International Journal of Organizational Analysis (2026) 34 (8): 2515–2534.
Published: 23 July 2025
...Jorge Oliveira; Manuel Nunes; Paulo Afonso Purpose This paper aims to discuss the role of interorganizational cost management (IOCM) as a control mechanism in the new product development (NPD) process. IOCM extends target costing and kaizen costing to suppliers, turning NPD more effective...
