{"id":1619,"date":"2011-10-17T08:30:40","date_gmt":"2011-10-17T13:30:40","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=1619"},"modified":"2011-10-18T15:46:35","modified_gmt":"2011-10-18T20:46:35","slug":"target-costing-for-new-product-development-process","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/target-costing-for-new-product-development-process","title":{"rendered":"Target Costing for New Product Development Process"},"content":{"rendered":"\n\n<\/colgroup>\n\n\n\n\n\n\n\n
Article Information<\/strong><\/span><\/span><\/td>\n<\/tr>\n
Journal: <\/strong><\/span><\/span>Business and Economics Research Journal
\n<\/span>Title of Article: <\/strong><\/span><\/span>Target Costing for New Product Development Process
\n<\/span>Author(s):<\/strong><\/span><\/span> Sait Y. Kaygusuz
\n<\/span>Volume:<\/strong><\/span><\/span> 2
\n<\/span>Number:<\/strong><\/span><\/span> 4
\n<\/span>Year:<\/strong><\/span><\/span> 2011
\n<\/span>Page: <\/strong><\/span><\/span>19-36
\n<\/span>ISSN: <\/strong><\/span><\/span>1309-2448<\/span><\/td>\n<\/tr>\n
Abstract <\/strong><\/span><\/span><\/td>\n<\/tr>\n
\n

New product development is an important process for business\u2019 sustainability. Making decisions that related to new product\u2019s entering to marketing must depent on this product\u2019s cost. Especially, at the design level new product\u2019s standart cost is efficient for making decisions. Because of that cost determination an management activity is started from design level and continued through the product\u2019s life cycle. Target costing is a cost management tool that is used at design level for cost determination and management. At this article, new product development process and at this process how to calculate costs in this process are examined.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span><\/span>New Product Development Process, Target Costing<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

JEL Classification<\/strong><\/span><\/span>: <\/strong><\/span><\/span>M30, M41<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Article Information Journal: Business and Economics Research Journal Title of Article: Target Costing for New Product Development Process Author(s): Sait Y. Kaygusuz Volume: 2 Number: 4 Year: 2011 Page: 19-36 ISSN: 1309-2448 Abstract New product development is an important process for business\u2019 sustainability. Making decisions that related to new product\u2019s entering to marketing must depent […]<\/p>\n

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