Lockamy, Archie; Smith, Wilbur I. - In: Industrial Management & Data Systems 100 (2000) 5, pp. 210-218
This article examines the use of target costing as a means to improve the management of supply chains. A discussion of … basis for exploring the use of target costing within supply chains. Customer requirements and supply chain relationships are … identified as key criteria for selecting the most appropriate method of target costing for supply chains. Price‐based, value …