Control Tomorrow's Costs Through Today's Decisions  

Oleh:

Cooper, Robin ; Chew, W. Bruce

Jenis: Article from Bulletin/Magazine - ilmiah internasional
Dalam koleksi: Harvard Business Review bisa di lihat di link (http://web.b.ebscohost.com/ehost/command/detail?sid=f227f0b4-7315-44a4-a7f7-a7cd8cbad80b%40sessionmgr114&vid=12&hid=105&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=bth&jid=HBR) vol. 74 no. 1 (1996), page 88-98.
Topik: KEPUTUSAN; cost allocation; innovation; pricing strategy; product design; product development

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: HH10.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In the past, companies took a cost - plus approach to pricing, charging high prices when a product was first released, then lowering prices when production was scaled up. Lean competitors make that approach impossible, however, as they are quick to introduce competitive "me too" products to market. To gain and hold market leadership today, a company must design the cost out of its products from the outset. Target costing is a cost - management technique that lets a company do just that : The company determines how much customers are willing to pay for a product and then designs the product within cost limits that will permit it to sell profitably at the predetermined price.

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