Accounting for preference dependency in target costing – a note
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DOI: 10.1007/s11156-021-00962-9
Abstract: Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures.… read more here.
Keywords: customer; preference; minimum variant; target ... See more keywords