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29 janvier 2025
- ISIDORE Id: 10670/1.30d12c...
- hal: hal-04923122
- doi: 10.55677/CRAJ/08-2025-Vol02I01
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info:eu-repo/semantics/altIdentifier/doi/10.55677/CRAJ/08-2025-Vol02I01
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Ismail Benslimane et al., « Target costing: what do we know, and what do we still need to know? », HAL SHS (Sciences de l’Homme et de la Société), ID : 10.55677/CRAJ/08-2025-Vol02I01
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Résumé
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.
