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Designing Cost-Competitive Technology Products through Cost Management

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References

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1991Management accounting320 cited
2017Target Costing and Value Engineering

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311 cited

2001Product Differentiation and Commonality in Design: Balancing Revenue and Cost Drivers303 cited

Cited by

2006Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management130 cited
2006Target Costing: Uncharted Research Territory126 cited
2019Interdependence of management control practices for product innovation: The influence of environmental unpredictability123 cited
2016Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework107 cited
2008Project Management for New Product Development98 cited
2009The Multiplicity of Controls and the Making of Innovation96 cited
2008The impact of competition and uncertainty on the adoption of target costing96 cited
2009Cost management through product design: target costing approach84 cited
2011The roles of management control in a product development setting76 cited
2005Sharing Sensitive Information in Supply Relationships:71 cited
2011Management Control and the Decentralization of R&D53 cited
2006Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages51 cited
2015Editorial: Special issue on innovation and product development48 cited
2010The sufficiency of target costing for evaluating production-related decisions46 cited
2015The effect of cost goal specificity and new product development process on cost reduction performance46 cited
2015Opening the black box of the role of accounting practices in the fuzzy front-end of product innovation42 cited