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Le target costing:un état de l'art


  • François Meyssonnier

    () (Université de Metz)


A state of the art is made about target costing. We deal in a first part with the nature of target costing as a management tool, then with its different aspects and implementation modes and in a last part with its development prospects.

Suggested Citation

  • François Meyssonnier, 2001. "Le target costing:un état de l'art," Revue Finance Contrôle Stratégie,, vol. 4(4), pages 113-138, December.
  • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q4:p:113-138

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    Cited by:

    1. Véronique Malleret, 2006. "Peut-on gérer le couple coûts-valeur ?," Post-Print halshs-00558375, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Emmanuel Okamba, 2015. "Les déterminants du choix du modèle de calcul des coûts et de simulation de la valeur dans les entreprises françaises : le poids des « routines»," Post-Print hal-01160953, HAL.

    More about this item


    target costing; design to cost; concurrent engineering; value analysis; kaizen costing.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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