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Product development process with focus on value engineering and target-costing: A case study in an automotive company

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Cited by:

  1. Yun Luo & Pengcheng Xiang & Yiming Wang, 2020. "Investigate the Relationship between Urbanization and Industrialization using a Coordination Model: A Case Study of China," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
  2. Joohyung Lim & Sungchul Choi & Chiehyeon Lim & Kwangsoo Kim, 2017. "SAO-Based Semantic Mining of Patents for Semi-Automatic Construction of a Customer Job Map," Sustainability, MDPI, vol. 9(8), pages 1-17, August.
  3. Marcus Grieger & André Ludwig, 2019. "On the move towards customer-centric business models in the automotive industry - a conceptual reference framework of shared automotive service systems," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(3), pages 473-500, September.
  4. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
  5. Cheng-Wen Lee & Chi-Hsi Wang, 2021. "Value Analysis and Value Engineering on the Sustainability of Global Sourcing Competitiveness," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(6), pages 1-1.
  6. Yonggu Kim & Eul-Bum Lee, 2018. "A Probabilistic Alternative Approach to Optimal Project Profitability Based on the Value-at-Risk," Sustainability, MDPI, vol. 10(3), pages 1-24, March.
  7. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
  8. Karim, M.A. & Smith, A.J.R. & Halgamuge, S.K. & Islam, M.M., 2008. "A comparative study of manufacturing practices and performance variables," International Journal of Production Economics, Elsevier, vol. 112(2), pages 841-859, April.
  9. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
  10. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
  11. Bordoloi, Sanjeev & Guerrero, Hector H., 2008. "Design for control: A new perspective on process and product innovation," International Journal of Production Economics, Elsevier, vol. 113(1), pages 346-358, May.
  12. Siyu Zhang & Weiyan Hu & Liejia Huang & Hongjie Du, 2019. "Exploring the Effectiveness of Multifunctional Cultivated Land Protection Linking Supply to Demand in Value Engineering Theory: Evidence from Wuhan Metropolitan Area," Sustainability, MDPI, vol. 11(22), pages 1-18, November.
  13. Carsten Homburg & André Hoppe & Roman Schick & Amelie Braul, 2021. "Accounting for preference dependency in target costing – a note," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 845-858, October.
  14. Kwame Asamoah & Devika Nadarajah, 2021. "Supply Chain Integration as a Predictor of SSCM Practices on Operational Performance," Business Management and Strategy, Macrothink Institute, vol. 12(2), pages 182-205, December.
  15. Gopalakrishnan, Mohan & Libby, Theresa & Samuels, Janet A. & Swenson, Dan, 2015. "The effect of cost goal specificity and new product development process on cost reduction performance," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 1-11.
  16. Kazemi, Fatemeh & Hossein pour, Nazanin & Mahdizadeh, Hassan, 2022. "Sustainable low-input urban park design based on some decision-making methods," Land Use Policy, Elsevier, vol. 117(C).
  17. Hosseinpour, Nazanin & Kazemi, Fatemeh & Mahdizadeh, Hassan, 2022. "A cost-benefit analysis of applying urban agriculture in sustainable park design," Land Use Policy, Elsevier, vol. 112(C).
  18. Castagne, Sylvie & Curran, Richard & Collopy, Paul, 2009. "Implementation of value-driven optimisation for the design of aircraft fuselage panels," International Journal of Production Economics, Elsevier, vol. 117(2), pages 381-388, February.
  19. Filomena, Tiago Pascoal & Neto, Francisco Jos Kliemann & Duffey, Michael Robert, 2009. "Target costing operationalization during product development: Model and application," International Journal of Production Economics, Elsevier, vol. 118(2), pages 398-409, April.
  20. Yazdifar, Hassan & Askarany, Davood, 2012. "A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand," International Journal of Production Economics, Elsevier, vol. 135(1), pages 382-392.
  21. Ghassan Falah Matarneh & Abdel-Rahman Kh. El-Dalabeeh, 2016. "The Role of Target Costing in Reducing Costs and Developing Products in the Jordanian Public Shareholding Industrial Companiesn," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 301-312, October.
  22. Zaryab Sheikh & Shafaq Rana, 2014. "Why Process Oriented Management Accounting Techniques are More Useful to Handle New Era Problems," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 264-270, April.
  23. Yadav, Om Prakash & Goel, Parveen S., 2008. "Customer satisfaction driven quality improvement target planning for product development in automotive industry," International Journal of Production Economics, Elsevier, vol. 113(2), pages 997-1011, June.
  24. Bodendorf, Frank & Xie, Qiao & Merkl, Philipp & Franke, Jörg, 2022. "A multi-perspective approach to support collaborative cost management in supplier-buyer dyads," International Journal of Production Economics, Elsevier, vol. 245(C).
  25. Erhard Teschl, 2018. "An Analysis of Expectations in Industrial Value Engineering Projects," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 4(2), pages 196-215.
  26. Bock, Stefan & Pütz, Markus, 2017. "Implementing Value Engineering based on a multidimensional quality-oriented control calculus within a Target Costing and Target Pricing approach," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 146-158.
  27. Kaustubh Dhargalkar & Kasturi Shinde & Yoshita Arora, 2016. "A universal new product development and upgradation framework," Journal of Innovation and Entrepreneurship, Springer, vol. 5(1), pages 1-16, December.
  28. Pernot, Eli & Roodhooft, Filip, 2014. "The impact of inter-organizational management control systems on performance: A retrospective case study of an automotive supplier relationship," International Journal of Production Economics, Elsevier, vol. 158(C), pages 156-170.
  29. Kee, Robert, 2010. "The sufficiency of target costing for evaluating production-related decisions," International Journal of Production Economics, Elsevier, vol. 126(2), pages 204-211, August.
  30. Formentini, Marco & Romano, Pietro, 2011. "Using value analysis to support knowledge transfer in the multi-project setting," International Journal of Production Economics, Elsevier, vol. 131(2), pages 545-560, June.
  31. Hamid Reza Fartookzadeh & Mahdi Fartookzadeh, 2018. "Value Engineering and Function Analysis: Frameworks for Innovation in Antenna Systems," Challenges, MDPI, vol. 9(1), pages 1-14, April.
  32. Afonso, Paulo & Nunes, Manuel & Paisana, António & Braga, Ana, 2008. "The influence of time-to-market and target costing in the new product development success," International Journal of Production Economics, Elsevier, vol. 115(2), pages 559-568, October.
  33. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).
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