Thats a unique idea.You should consider the following idea to enhance your idea so that it would impact uniquely: This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity‐based cost management approaches to supply chain management provides the basis for exploring the use of target costing within supply chains. Customer requirements and supply chain relationships are identified as key criteria for selecting the most appropriate method of target costing for supply chains. Price‐based, value‐based, and activity‐based cost management approaches to target costing are discussed, and recommendations for their use based upon customer requirements and supply chain relationships are offered. Conclusions are provided on the use of target costing to enhance a supply chain’s ability to improve customer satisfaction.
['Archie Lockamy', 'Wilbur I. Smith']
I am writing a research paper on a idea Target costing for supply chain management: criteria and selection
[{"from": "human", "value": "I am writing a research paper on a idea Target costing for supply chain management: criteria and selection"}, {"from": "gpt", "value": "Thats a unique idea.You should consider the following idea to enhance your idea so that it would impact uniquely: This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity\u2010based cost management approaches to supply chain management provides the basis for exploring the use of target costing within supply chains. Customer requirements and supply chain relationships are identified as key criteria for selecting the most appropriate method of target costing for supply chains. Price\u2010based, value\u2010based, and activity\u2010based cost management approaches to target costing are discussed, and recommendations for their use based upon customer requirements and supply chain relationships are offered. Conclusions are provided on the use of target costing to enhance a supply chain\u2019s ability to improve customer satisfaction."}]