Define the product; set the target (product level); set the target (subsystem level); achieve the target; maintain competitive costs; putting target costing into practice; some case histories; wrap-up and conclusion; module A - create a business with a strategy; module B - quantify customers' needs; module C - determine target price and cost (product level); module D - determine cost targets (subsystem level); module E - find paths to achieve the targets; module F - get financial results; module G - optimizing results. Appendix: sample exercise.
M. Bradford Clifton, Wesley P. Townsend, Henry M.B. Bird, Robert S. Albano
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