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target costing notes目标成本核算笔记.pdfVIP

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  • 2025-07-07 发布于北京
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target costing notes目标成本核算笔记.pdf

    LEC3TargetCosting

    •Twoapproachesofpricingproducts

    Costbasedapproach(pricemaker)

    Designproductdeterminecostprice

    Marketbasedapproach(pricetaker)

    Setpricedeterminecostdesignproduct(Targetprice–targetprofit=targetcost)

    Criteria:customercompetitor

    (Whatdocustomerswant/howwouldcompetitorsreact)

    •Reasonsfortargetcosting(MondenHamada,1991)

    Lesscontroloverpriceduetohighlycompetitiveenvironment

    Most(70%-80%)oftheco

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