...Archie Lockamy, III; Wilbur I. Smith This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity‐based cost management approaches to supply chain management provides the basis for exploring...

... using the Japanese management accounting technique of target costing. Examines the relevance of each technique in relation to its most cost‐effective role and predicts that target costing will be widely adopted in the near future. © MCB UP Limited 1994 a hastily developed design, the chances...