Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Target Costing
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Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances in Management Accounting (8): 159-171.
Al-Qady, M. and S. El-Helbawy. 2016. Integrating target costing and resource consumption accounting. Journal of Applied Management Accounting Research (Winter).
Ansari, S., J. Bell and D. Swenson. 2009. Strategies for training in target costing. Cost Management (May/June): 18-26.
Ansari, S. L. and J. E. Bell. 2009. Target Costing. Mountain Valley Publishing, LLC.
Ansari, S. L., D. Swenson and J. Bell. 2006. A template for implementing target costing. Cost Management (September/October): 20-27.
Ansari, S. L., J. E. Bell and the CAM-I Target Cost Group. 1997. Target Costing - The Next Frontier in Strategic Cost Management. New York: McGraw Hill.
Ansari, S. L., J. E. Bell and the CAM-I Target Cost Group. 1997. Target Costing Version 1.1 (Module). New York: McGraw Hill.
Bayou, M. E. and A. Reinstein. 1996. Target costing for product safety. Advances in Management Accounting (5): 1-25.
Bayou, M. E. and A. Reinstein. 1997. Formula for success: Target costing for cost-plus pricing companies. Journal of Cost Management (September/October): 30-34.
Bhimani, A. and C. Neike. 1999. How Siemens designed its target costing system to redesign its products. Journal of Cost Management (July/August): 28-34.
Boer, G. and J. Ettlie. 1999. Target costing can boost your bottom line. Strategic Finance (July): 49-52.
Brausch, J. M. 1994. Beyond ABC: Target costing for profit enhancement. Management Accounting (November): 45-49.
Brethauer, D. M. 1999. The Power of Strategic Costing: Uncover Your Competitor's and Suppliers' Costs, Set Your Company's Target Costs, Maximize Your Profits. AMACOM.
Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Harvard Business School Press. See Chapter 1. (Long Summary).
CAM-I Target Cost Core Group, S. Ansari, J. Bell, J. H. Cypher and P. Dears. 1997. Target Costing: The Next Frontier in Strategic Cost Management: A CAM-I/CMS Model for Profit Planning and Cost Management. McGraw-Hill.
Castellano, J. F. and S. Young. 2003. Speed Splasher: An interactive, team-based target costing exercise. Journal of Accounting Education 21(2): 149-155.
Chen, R. C. and C. H. Chung. 2002. Cause-effect analysis for target costing. Management Accounting Quarterly (Winter): 1-8. All of the articles in this issue start on page 1.
Cheng, J. M. 2002. A breakthrough in transfer pricing: The renegotiate-any-time system. Management Accounting Quarterly (Winter): On line publication, not numbered.
Claire, L., A. North Martin, and G. Kapanowsky. 2023. What are the costs? A target and activity-based costing special issue. Cost Management (January/February): 3-5.
Clifton, M. B., H. M. B. Bird, R. E. Albano and W. P. Townsend. 2003. Target Costing. Marcel Dekker.
Cokins, G. 2002. Integrating target costing and ABC. Journal of Cost Management (July/August): 13-22. (Summary).
Cooper, R. 2002. Target costing for new-product development. Journal of Cost Management (May/June): 5-12.
Cooper, R. and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review (Fall): 45-52. (Although the typical life cycle assumption is that 80-95% of a product's costs are locked in by design (See Chapter 2 of the CAM-I Conceptual Design), this study indicates that companies can substantially reduce costs throughout the product life cycle. The paper includes a discussion of five cost-management techniques: target costing, product-specific kaizen costing, general kaizen costing, functional group management, and product costing).
Cooper, R. and R. Slagmulder. 1997. Target Costing and Value Engineering. Productivity Press Inc.
Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Product-level target costing. Journal of Cost Management (July/August): 5-12.
Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Component-level target costing. Journal of Cost Management (September/October): 36-43.
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. (Summary).
Cooper, R. and W. B. Chew. 1996. Control tomorrow's costs through today's designs. Harvard Business Review (January-February): 88-97.
Curtis, C. C. 1997. Target costing - A book review. Journal of Cost Management (March/April): 42-43. (Review of Ansari and Bell's Target Costing: The Next Frontier in Strategic Cost Management: A CAM-I CMS Model for Profit Planning and Cost Management).
Dekker, H. C., T. Groot and M. Schoute. 2012. Determining performance targets. Behavioral Research In Accounting 24(2): 21-46.
Drumheller, H. K. 1993. Making activity-based costing practical. Journal of Cost Management (Summer): 21-27.
Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24. (Summary).
Dutton, J. J. and M. Ferguson. 1996. Target costing at Texas Instruments. Journal of Cost Management (Fall): 33-38.
Everaert, P. and D. W. Swenson. 2014. Truck Redesign Case: Simulating the target costing process in a product design environment. Issues in Accounting Education (February): 110-128.
Fisher, J. 1995. Implementing target costing. Journal of Cost Management (Summer): 50-59.
Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).
Gopalakrishnan, M., J. Samuels and D. Swenson. 2007. Target costing at a consumer products company. Strategic Finance (December): 36-41.
Hiromoto, T. 1988. Another hidden edge: Japanese management accounting. Harvard Business Review (July-August): 22-25. (Summary).
Horváth, P. and B. Sebastian. 2012. Green target costing: Getting ready for the green challenge! Cost Management (May/June): 25-32, 34-36.
Horvath, P., R. Gleich, and S. Schmidt. 1998. Linking target costing to ABC at a U.S. automotive supplier. Journal of Cost Management (March/April): 16-24.
Institute of Management Accountants. 1998. Tools and Techniques for Implementing Target Costing. Institute of Management Accountants.
Institute of Management Accountants. 1999. Implementing Target Costing. Institute of Management Accountants.
Jackson, T. and J. A. Field. 2023. Toyota's last secret? Radical decentralization, target costing, and Japanese management accounting has supercharged Toyota's development and production operations. Cost Management (January/February): 6-21.
Jatiningsih, D. E. S. and M. Sholihin. 2015. Examining the interaction effect of cost information types and strategy on the effectiveness of new product development: An experimental study. Journal of Applied Management Accounting Research (Summer).
Jones, E. R. and T. L. Capperauld. 2014. Addressing commodity price volatility in product development through a mature target costing process. Cost Management (July/August): 5-10.
Kato, Y. 1993. Target costing support systems: Lessons from leading Japanese companies. Management Accounting Research (March): 33-47.
Kato, Y., G. Boer and C. W. Chow. 1995. Target costing: An integrative management process. Journal of Cost Management (Spring): 39-51.
Kee, R. and M. Matherly. 2006. Decision control of products developed using target costing. Advances in Management Accounting (15): 267-292.
Kee, R. and M. Matherly. 2013. Target costing in the presence of product and production interdependencies. Advances in Management Accounting (22): 135-158.
Lee, C., J. Y. Lee and Y. Monden. 2005. Early evidence on the interactive effects involving product development organizations and target cost management. Advances in Management Accounting (14): 189-209.
Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary).
Lee, R. T. 2013. Target carrying costs. Industrial Engineer (August): 38-42.
Lin, T. W., K. A. Merchant, Y. Yang and Z. Yu. 2005. Target costing and incentive compensation. Cost Management (March/April): 29-42.
Martini, J. T. 2015. The optimal focus of transfer prices: Pre-tax profitability versus tax minimization. Review of Accounting Studies 20(2): 866-898.
Moden, Y. 1995. Cost Reduction Systems: Target Costing and Kaizen Costing. Productivity Press.
Monden, Y. and J. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).
Monden, Y. and K. Hamada, 1991. Target costing and kaizen costing in Japanese automobile companies. Journal of Management Accounting Research (3): 16-34.
Mouritsen, J., A. Hansen and C. O. Hansen. 2001. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research (June): 221-244.
Navissi, F. and VG Sridhran. 2017. Determinants of target costing adoption: A research note. Journal of Management Accounting Research 29(1): 67-77.
Rains, J. 2010. Target Cost Management: The Ladder to Global Survival and Success. CRC Press.
Rice, E. A. 1979. Some practical applications of target prices. Management Accounting (February): 17-20.
Robinson, F. 2000. A Practical Guide To Target Costing. Stylus Publications.
Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).
Schmaus, P. 2010. Conjoint-Analysen im Target Costing: Grundlagen, Vorehensweise und Methoden zur Taget-Price-Bestimmung (German Edition). VDM Verlag Dr. Muller.
Schmelze, G., R. Geier and T. E. Buttross. 1996. Target costing at ITT Automotive. Management Accounting (December): 26-30. (Summary).
Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (Note).
Swenson, D. 2014. A workshop to teach the target costing process. Cost Management (January/Feburary): 14-21.
Swenson, D. 2022. Using value analysis to align spending with customer services. Cost Management (July/August): 5-12. (Value analysis applied to the service industry).
Swenson, D., M. Anderson and W. Dummer. 2019. A workshop to teach the value analysis process. Cost Management (May/June): 25-36.
Swenson, D., S. Ansari, J. Bell and I. Kim. 2003. Best practices in target costing. Management Accounting Quarterly (Winter): 12-17.
Swenson, D. W., T. E. Buttross and I. Kim. 2005. Using the CAM-I diagnostic to evaluate readiness for target costing. Cost Management (May/June): 41-48.
Tanaka, T. 1993. Target costing at Toyota. Journal of Cost Management (Spring): 4-11.
(Summary).
Tanaka, T. 1994. Kaizen budgeting: Toyota's cost-control system under TQC. Journal of Cost Management (Fall): 56-62. (Summary).
Tani, T. 1995. Interactive control in target cost management. Management Accounting Research (December): 399-414.
Tani, T., H. Okano, N. Shimizu, Y. Iwabuchi, J. Fukuda and S. Cooray. 1994. Target cost management in Japanese companies: Current state of the art. Management Accounting Research (March): 67-81.
Wakefield, J. and P. Thambar. 2019. Applying target costing to the service sector: Sunline Auto Insurance case. Issues in Accounting Education (August): 1-19.
Woodlock, P. 1999. Weighing the options to meet targeted costs. Journal of Cost Management (November/December): 29-35.
Woods, M., L. Taylor and G. C. Ge Fang. 2012. Electronics: A case study of economic value added in target costing. Management Accounting Research (December): 261-277.
Worthy, F. S. 1991. Japan's smart secret weapon. Fortune (August 12): 72-75.
Wouters, M. 2020. Target costing decisions at BMA AG. IMA Educational Case Journal 13(1): 1-12.
Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28. (Summary).