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Le target costing:un état de l'art

Author

Listed:
  • François Meyssonnier

    (Université de Metz)

Abstract

A state of the art is made about target costing. We deal in a first part with the nature of target costing as a management tool, then with its different aspects and implementation modes and in a last part with its development prospects.

Suggested Citation

  • François Meyssonnier, 2001. "Le target costing:un état de l'art," Revue Finance Contrôle Stratégie, revues.org, vol. 4(4), pages 113-138, December.
    • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q4:p:113-138
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    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/044138.pdf
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    References listed on IDEAS

    as
    1. François Meyssonnier, 2001. "Le calcul des coûts de revient dans la sidérurgie de la Seconde Guerre mondiale à la nationalisation," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 5-21.
    2. François Meyssonnier, 2001. "Le calcul des coûts de revient dans la sidérurgie de la Seconde Guerre mondiale à la nationalisation," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 5-21.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Véronique Malleret, 2006. "Peut-on gérer le couple coûts-valeur ?," Post-Print halshs-00558375, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Emmanuel Okamba, 2015. "Les déterminants du choix du modèle de calcul des coûts et de simulation de la valeur dans les entreprises françaises : le poids des « routines»," Post-Print hal-01160953, HAL.

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    More about this item

    Keywords

    target costing; design to cost; concurrent engineering; value analysis; kaizen costing.;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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