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Cited by

• 2006Target Costing: Uncharted Research Territory126 cited
• 2006The Implementation of Target Costing in the United States: Theory Versus Practice126 cited
• 2004The role of project target clarity in an uncertain project environment88 cited
• 2009Cost management through product design: target costing approach84 cited
• 2004Developing cost management in customer–supplier relationships: three case studies83 cited
• 2007Risk sharing in supplier relations: an agency model for the Italian air‐conditioning industry80 cited
• 2007Benchmarking the incidence of strategic management accounting in Slovenia75 cited
• 2011Knowledge sharing and strategic fit in integrated product development proejcts: An empirical study75 cited
• 2004New Product Introduction: Timing, Design, and Pricing72 cited
• 2008Target costing operationalization during product development: Model and application53 cited
• 2006Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages51 cited
• 2005Managerial implications of target costing50 cited
• 2012Target Costing, Business Model Innovation, and Firm Performance: An Empirical Analysis of Chinese Firms48 cited
• 2012Electronics: A case study of economic value added in target costing