A target costing approach to supply chain management

被引：0
|
作者：
Lockamy, A [1 ]
Smith, WI [1 ]
机构：
[1] Florida A&M Univ, Sch Business & Ind, Tallahassee, FL 32307 USA
来源：
DECISION SCIENCES INSTITUTE 1998 PROCEEDINGS, VOLS 1-3 | 1998年
关键词：
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This article provides a conceptual framework for utilizing a target costing approach for effective supply chain management. The framework combines customer requirements and supply chain agility to define four strategies for applying target costing to supply chains. Before describing the framework, the article comments on the shortcomings of using traditional cost management methods and activity-based management (ABM) in supply chain management.
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页码：46 / 48
页数：3
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