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Target Costing in a Stage-Gate Design System
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (Centre for Management Accounting Research (CMAR))ORCID-id: 0000-0003-0378-2995
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO).
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
2016 (engelsk)Inngår i: Asia-Pacific management accounting journal, ISSN 1675-3194, E-ISSN 2364-1177, Vol. 11, nr 1, s. 23-58Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

The importance of new product development is observed in recent research on Dynamic Capabilities and in research focused on Target Costing (TC). Using established concepts from both the Dynamic Capabilities and Target Costing literatures we examine possible path-dependent conflicts in introducing TC into an organization using a traditional western product design approach.

This study describes how Target Costing (TC) was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. Implementing TC as a separate tool in a Stage-Gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative and multifunctional nature of TC.

We find that there is conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. As well, we support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system.  We connect their observations with the concept of dynamic capabilities to make our analysis more granular and point more precisely to the aspects of TC that are in conflict with SG-type design processes.

sted, utgiver, år, opplag, sider
Accounting Research Institute, Universiti Teknologi MARA, Malaysia , 2016. Vol. 11, nr 1, s. 23-58
Emneord [en]
cost reduction, target costing, product development, process development, dynamic capability
HSV kategori
Forskningsprogram
Ekonomi, Ekonomistyrning
Identifikatorer
URN: urn:nbn:se:lnu:diva-48660ISI: 000392501400002OAI: oai:DiVA.org:lnu-48660DiVA, id: diva2:1034475
Tilgjengelig fra: 2016-10-12 Laget: 2016-01-11 Sist oppdatert: 2020-02-18bibliografisk kontrollert

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