The main issues for manufacturing performance are moving to the first phases of the product life cycle (Design and Planning). To meet that challenge, Target-Costing appears more and more as the answer : internal performance objectives are established by deploying market price targets onto the different functions concerned (marketing, engineering, manufacturing...) , for that purpose a toolbox (value engineering, cost estimation...) and more important specific management practices (cross functional teams, project management...) must be used.
LORINO, P. (1994). Première partie : boîte à outils ou mode d'apprentissage organisationnel : qu'est-ce que le "Target Costing" ? (FMAC Articles of Merit Award). Revue Française de Comptabilité, pp. 35-45.