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Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT

In: Japanese Management Accounting Today

Author

Listed:
  • Yoko Ogushi

    (Faculty of Economics, Niigata University, Japan)

Abstract

The following sections are included:IntroductionTarget Costing as a Strategic WeaponFormula and six key principlesTarget costing processA serious cost reduction effect at the design stageInformation sharing across divisions and suppliersIT for Efficient Target CostingFunctions required for target costingStrengthening of a search functionAuto cost estimation from component formationConcurrent information sharingSystem architecture for realizing the functionsSystem architecture for global optimal manufacturingCreation of Capacity Surplus Through Information Capital ReadinessIntangibles and information capitalInformation capital readiness and capacity surplus with ITCase Study: MazdaConclusionReferences

Suggested Citation

  • Yoko Ogushi, 2007. "Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 9, pages 117-127, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0009
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