Construct · 1 fields · 1 citations

target costing: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Management accounting

setting a product's allowable cost from its target price and profit, then designing to meet that cost.

In management accounting, target costing refers to setting a product's allowable cost from its target price and profit, then designing to meet that cost. This meaning comes from Kato (1993) in Management Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how target costing sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs product3 fields · 3 citationsjingle · one word, three constructs target4 fields · 6 citationsjingle · one word, four constructs

References

Kato, Y. (1993). Target costing support systems: lessons from leading Japanese companies. Management Accounting Research, 4(1), 33-47. https://doi.org/10.1006/mare.1993.1002

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct