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AbstractThe following sections are included:IntroductionFeatures of Target CostingThe System of Target CostingCorporate planningDeveloping the specific new product projectDetermining the basic plan for a specific new productProduct designThe production transfer planFeatures of Kaizen CostingComputation of the Target Amout of Kaizen CostKaizen Costing Through “Management by Objectives”Motivational Considerations in Total Cost ManagementSummaryReferences
Monden et al. (Sat,) studied this question.