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Research on target costing: past, present and future

Author

Listed:
  • Heinz Ahn

    (Technische Universität Braunschweig)

  • Marcel Clermont

    (Technische Universität Braunschweig)

  • Stephan Schwetschke

    (Volkswagen AG)

Abstract

Although target costing is an extensively studied topic in the management accounting literature, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated journals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhancements. Due to the abundance of these tasks, we align them with six future themes of management accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Additionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes.

Suggested Citation

  • Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
    • Handle: RePEc:spr:manrev:v:68:y:2018:i:3:d:10.1007_s11301-018-0141-y
    DOI: 10.1007/s11301-018-0141-y
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    More about this item

    Keywords

    Target costing; Cost management system; Literature review; Future topics;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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