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TitleAn instructional exercise on target cost management : a customer centered product design approach
Author(s)Nunes, Manuel L.
Afonso, Paulo
KeywordsTarget cost management
Customer centered product design
Issue dateSep-2009
Abstract(s)A Target Cost Management approach is customer, design, and process focus. The authors have developed an in-class exercise on TCM. This exercise can be used to involve students or practitioners in a dynamic process where a new product development (NPD) process is enhanced by the use of several cost management techniques. This exercise has been applied in the academic year of 2008/09 by two teams of students. The exercise was designed considering previous work [1-3]. Nevertheless, several changes, adaptations and improvements were made. This article presents the TCM exercise and discusses its implications. This work offers a basis for further replications in a classroom setting and also can be used to demonstrate the role of target costing in NPD processes to an audience of practitioners.
TypeConference paper
AccessRestricted access (UMinho)
Appears in Collections:CGIT - Publicações em actas de encontros científicos / Papers in conference proceedings
CITEPE - Publicações em actas de encontros científicos / Papers in conference proceedings

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