Target costing

适用

• competitive environment
• design & development

• cross-functional team

  不适用于服务

  服务的特征：

• Simultaneity

• Heterogeneity
• Intangibility
• Perishablity

  过程

1. define specification and anticipated sales volume
2. target selling price
3. establish required profit
4. target cost = target selling price - target profit
5. estimated cost
6. estimated cost - target cost = cost gap
7. value engineering

   Lift cycle costing