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Presentations at an Academic or Professional conference (1996)

Target Costing : Why is it so Difficult in Western Companies ?

Target costing is not much known or practiced in French companies. To begin with, it requires a certain number of tools (utility analysis, value engineering, market research,...) and managerial practices (cross-functional teams, project management,...). Two cases are analyzed : automative and computer industries. To conclude, the tools are well-known and used, but the managerial practices are not in tune with the traditions of Western management.

LORINO, P. (1996). Target Costing : Why is it so Difficult in Western Companies ?