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Journal articles (1994), Revue Française de Comptabilité, pp. 48-59

Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award)

Target costing today is mostly a Japanese practice. It points to basic issues : cross functional integration, management methods driven by customer value and firm projections into the future. It raises the problem of organizational learning in the firm.

LORINO, P. (1994). Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award). Revue Française de Comptabilité, pp. 48-59.