Dekker, H.; Smidt, P. - Faculteit der Economische Wetenschappen en … - 2001
costing practices that resemble the Japanese target costing concepts. Twenty-two of thirty-two responding firms claimed to use … costing practices similar to target costing. The distribution of adoption over industries confirmed the expectation that … assembling firms show a relatively high adoption of target costing. The adoption of these techniques appears to be related to an …