Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/18369
Título: | An instructional exercise on target cost management: a customer centered product design approach |
Autor(es): | Nunes, Manuel L. Afonso, Paulo |
Palavras-chave: | Target cost management Customer centered product design |
Data: | Set-2009 |
Resumo(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. |
Tipo: | Artigo em ata de conferência |
URI: | https://hdl.handle.net/1822/18369 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | CITEPE - Publicações em actas de encontros científicos / Papers in conference proceedings |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Anexo 17.pdf Acesso restrito! | 240,27 kB | Adobe PDF | Ver/Abrir |