文章基本信息

标题：A Methodological Proposal for Strategic Cost Management Based on Target Cost, ABC and Product Life Cycle in a Perspective of the Product Development Process
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作者：Neylon César Amorim ; Selma Regina Martins Oliveira
期刊名称：International Journal of Innovative Research in Science, Engineering and Technology
印刷版ISSN：2347-6710
电子版ISSN：2319-8753
出版年度：2016
卷号：5
期号：12
页码：20817
DOI：10.15680/IJIRSET.2016.0512123
出版社：S&S Publications
摘要：This study aims to contribute to the planning process on product management. To do so it presents amethodological proposal based on strategic cost management, using the methods Target Cost, ABC costing based onthe product lifecycle. This proposal was structured as it follows: Phase 1: determining Target Cost; Phase 2:determining ABC defrayal to the light of the defrayal based on the product lifecycle. The research was elaborated to thelight of specialized literature, from which we extracted the variables to formulate the methodology. After that, to showthe feasibility and plausibility of the method we applied a hypothetical case study based on the development process ofa product to the light of a training course. The results were satisfactory and validated the proposal suggested.
关键词：Methodological proposal; Target Cost; ABC costing based on product lifecycle; Product Development;Process.