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Target costing: what do we know, and what do we still need to know?

Author

Listed:
  • Ismail Benslimane

    (ERMOT - Laboratoire "Etudes et recherches en Management des Organisations et des Territoires" [Fez] - USMBA - Université Sidi Mohamed Ben Abdellah)

  • Sanae Benjelloun

    (ERMOT - Laboratoire "Etudes et recherches en Management des Organisations et des Territoires" [Fez] - USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

In a highly competitive market where customers expect greater value, companies cannot rely solely on innovative products to stay ahead; achieving success also depends on competitive pricing. Therefore, it is crucial to carefully manage and optimize the costs associated with new product development. Every innovative product requires the execution of an innovation project, which naturally involves various uncertainties and risks. To address these challenges, companies are increasingly turning to a strategic tool called target costing, which primarily serves as an information generator. In light of the continued interest in this method, this study aims to examine its emergence, conceptual foundations, methodology, and the internal and external factors that facilitated its adoption, as well as its associated technical and managerial tools. Finally, the study will assess how this tool addresses both the cost-value relationship and the concept of value co-creation.

Suggested Citation

  • Ismail Benslimane & Sanae Benjelloun, 2025. "Target costing: what do we know, and what do we still need to know?," Post-Print hal-04923122, HAL.
    • Handle: RePEc:hal:journl:hal-04923122
    DOI: 10.55677/CRAJ/08-2025-Vol02I01
    Note: View the original document on HAL open archive server: https://hal.science/hal-04923122v1
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    Keywords

    Target costing; technical tools; managerial tools; value creation; value co-creation;
    All these keywords.

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