The effect of cost goal specificity and new product development process on cost reduction performance

Gopalakrishnan, Mahesh; Libby, Theresa; Samuels, Janet A.; Swenson, Dan

doi:10.1016/j.aos.2015.01.003

Cited by 38 publications

(19 citation statements)

References 35 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The results of the study did not, however, cast light on the conditions under which such practices are likely to be more appropriate or how they work together and with what effect. More recently, Gopalakrishnan et al (2015) investigated whether the type of NPD process (concurrent or sequential) influences the effectiveness of cost reduction performance. Using an experimental study, they found that groups operating as part of a sequential process who were given specific cost goals reduced costs more than other groups that were told that their goal was to reduce costs as much as possible.…”

Section: Elements Of the Mcsmentioning

confidence: 99%

Editorial: Special issue on innovation and product development

Moll

2015

Management Accounting Research

View full text Add to dashboard Cite

Section: Elements Of the Mcsmentioning

confidence: 99%

Editorial: Special issue on innovation and product development

Moll

2015

Management Accounting Research

View full text Add to dashboard Cite

“…This is only possible if target costing becomes responsive to changes and cyclic. However, the experiment of Gopalakrishnan et al (2015) indicates that rather fixed cost goals motivate higher cost reduction performance of staff than figures that are prone to variability. Dynamic target costs may therefore increase the variability of cost figures and, if so, finally induce lower staff motivation.…”

Section: Dynamic Target Costsmentioning

confidence: 99%

Research on target costing: past, present and future

2018

View full text Add to dashboard Cite

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.

show abstract

“…target costing (Gopalakrishnan, Libby, Samuels, & Swenson, 2015) are examples of theoretical attributes of accounting information in NPD.…”

Section: Modular Designmentioning

confidence: 99%

Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures

Wouters¹,

Morales²,

Grollmuss³

et al. 2016

Advances in Management Accounting

View full text Add to dashboard Cite

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. ABSTRACT Purpose À The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014). Methodology/approach À This structured literature search covers papers published in 23 journals in IOM in the period 1990À2014.Findings À The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and Advances in Management Accounting, Volume 26, 139À274Originality/value À This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

show abstract

The effect of cost goal specificity and new product development process on cost reduction performance

Cited by 38 publications

References 35 publications

Editorial: Special issue on innovation and product development

Editorial: Special issue on innovation and product development

Research on target costing: past, present and future

Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures

Contact Info

Product

Resources

About