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Target Costing in a Stage-Gate Design System
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
2016 (English)In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 11, no 1, 23-58 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2016. Vol. 11, no 1, 23-58 p.
Keyword [en]
cost reduction, target costing, product development, process development, dynamic capability
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-48660OAI: oai:DiVA.org:lnu-48660DiVA: diva2:1034475
Available from: 2016-10-12 Created: 2016-01-11 Last updated: 2016-10-21Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf