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VOL.3 NO.4 Best Practices in Winter Winter Target Costing 200 2003 3 B Y D A N S W E N S O N , P H . D . , C M A , C P A ; S H A H I D A N S A R I , P H . D . ; J A N B E L L , P H . D . , C P A ; A N D I L - W O O N K I M , P H . D . HERE IS HOW FOUR “MODEL” COMPANIES—THE BOEING COMPANY, CATERPILLAR, DAIMLERCHRYSLER, AND CONTINENTAL TEVES—APPLY THIS COSTING TECHNIQUE. he Consortium for Advanced proces