Integrating target costing and the balanced scorecard

Mohsen Souissi · Kazunoti Ito

25 citations0/0 files storedJournal of Corporate Accounting & Finance

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

Abstract Target costing (TC) has been used successfully for years by leading Japanese companies, principally to motivate design engineers to look for innovative ways to manage cost while not neglecting other crucial dimensions such as product quality and time‐to‐market. This article explores ways that the balanced scorecard (BSC) may help in the target costing process—specifically, how the balanced scorecard could serve as an interactive control system of intensive review, dialogues, and debates to ensure that a company is heading toward its targets. © 2004 Wiley Periodicals, Inc.

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References

1997The balanced scorecard: Translating strategy into action 1991Product development performance: strategy, organization, and management in the world auto industry 1992Product development performance: Strategy, organization, and management in the world auto industry 2017Target Costing and Value Engineering 1993Target costing support systems: lessons from leading Japanese companies 1998Target Costing and Value Engineering 1997Target costing: the next frontier in strategic cost management 1996When lean enterprises collide: Competing through confrontation

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