Gewährleistungsmanagement im Entstehungszyklus eines Fahrzeugs: Weiterentwicklung des Target Costing-Konzeptes bei BMW Motorrad

Jander, Heidrun; Kahlenberg, Robert; Graßhoff, Jürgen

doi:10.1007/bf03371647

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Target Life-cycle Costing1

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2018

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“…As stakeholders become more conscious of environmental issues today, a proliferating emphasis on ecological themes and regulative pressures further underscores the importance of TLCC. In this context, TLCC is also characterised as facilitating sustainable competitive advantages (Nishimura 2014 (Jander et al 2006).…”

Section: Target Life-cycle Costingmentioning

confidence: 99%

Research on target costing: past, present and future

2018

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Although target costing is an extensively studied topic in the management accounting literature, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated journals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhancements. Due to the abundance of these tasks, we align them with six future themes of management accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Additionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes.

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Section: Target Life-cycle Costingmentioning

confidence: 99%