Journal of Cost Management

Journal of Cost Management

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known to have these manufacturing characteristics and to use target costing: Matsushita Electric Industrial Corporation ... audio products (including cassette recorders, cassette headphones, compact disc players, radios, and microcassettes). ... is generally credited with having developed target costing in the mid-1960s.4 Toyota calculates a target cost for each car model. ... stamping, body, painting, and assembly departments for automobiles such as Corolla, Corsa, Tercel, and Paseo.

Title:Journal of Cost Management
Publisher: - 1995


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