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Keywords: Target costing
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Journal Articles
International Journal of Operations & Production Management (2002) 22 (12): 1339–1353.
Published: 01 December 2002
... a corresponding cost decrease. © MCB UP Limited 2002 New product development Time Design Quality Target costing Cost management is a key element for survival in a highly competitive environment (Kato, 1993; Cooper and Slagmulder, 1997). The active search for opportunities to decrease...
