𝔖 Bobbio Scriptorium
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Speed and cost the targets for Sumitomo

Book ID
114068935
Publisher
Elsevier Science
Year
2005
Tongue
English
Weight
26 KB
Volume
60
Category
Article
ISSN
0026-0657

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## 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 way