Target Costing

TC involves subtracting a desired profit margin from the competitive market price.TC may be less than the initial product cost but will be achived in the mature stage.

Steps:-

  1. determine the adequate sales volume.
  2. set the selling price 2 achive the desired market share.
  3. estimate the required profit margin.
  4. TC= target selling price - target profit.
  5. estimate the cost based on the current design and the cost level
  6. TC Gap = estimated cost - target cost
  7. Close Gap
  8. negotiate with the customer before making the final decision.
Implications:-
  • considers competitors price and how much is the customer willing 2 pay.
  • design focus.
  • reduces cost
  • generate new idea of working, cost saving
Difficulties in using TC in Sevice Industries:-
  • Due 2 characteristics of service and information requirements which is different, TC is hard 2 use.
  • charcteristics are: intangiblity, simultanity, heteroginity, perishability, no transfer of ownership.

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