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Analysis of Variation of Target Costing Practices in the Camera Industry
I am grateful to the camera manufacturers who participated in this research. I am also indebted to Bob Kaplan, Tony Davila and Partha Mohanram for their helpful comments. The research underlying this chapter was generously funded by Harvard Business School's Division of Research and Arthur Andersen LLP Foundation.
https://doi.org/10.1142/9781848160385_0006Cited by:1 (Source: Crossref)
Abstract:
The following sections are included:
Introduction
Research Variables
Research Method
Unit of analysis
Sample selection
Data collection
Profile of products and product development processes in the sample
Part Price, Part Cost and Assembly Hour Tables
Design Reviews
Supplier Involvement
Conclusion
References
