What is Target Costing?
The Target Costing Organization
Individual New Product Development Plan
Long-Term Profit Plan and Corporate New Product Development Plan
Merchandising
Product Conceptualization and Development Plan
Detailed Development Plan and Development Directive
Setting Target Sales Prices
Setting Target Costs for Products
Plant Investment Planning Proposal
Target Cost Breakdown into Cost Elements
Part-Specific Breakdown of Target Costs
Product design and Cost-Setting Activities
Cost Estimation at the Design Stage (Using Cost Tables)
Production Transfer Plan
Evaluation of Target Costing Process
Target Organizations in Division-Based Companies
Semi-Concurrent Target Costing by Parts
Companywide Approach to Parts Reduction
VE: The Core of Target Costing
Estimation of Direct Materials Costs
Estimation of Processing Cost Rates
Time Tables for Estimating Labor-Hours
Process Design, Labor-Hour Estimation for New Products Role of Production Engineering Department and IE
What is Kaizen Costing?
Budget Formulation and Determination of Target
Kaizen Activities at the Workplace
Measurement and Analysis of Kaizen Costing Differentials
Product-Specific Kaizen Costing
Comparison of Japanese Kaizen Costing and Activity-Based Costing
