Presentations at an Academic or Professional conference
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 ?