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Global Multidisciplinary eConference Recommend Documents. Android - eConference. Multidisciplinary Global Journal of Academic. PDF KB. JSS University of Adelaide Business School, Australia Content that Ellison, N. Kreps, D. Download PDF. MK-ID Any brand names and product names mentioned in this book are subject to trademark, brand or patent protection and trademarks or registered trademarks of their respective holders.
The use of brand names, product names, common names, trade names, product descriptions etc. Dadey S. Jallorina Ivan B. Aranas Benjamin B. Sosa-Avalos, R. Estoque, Henrilyn, M. Bartolome, Leah. Banwa, Tules. Ammakiw Marymina P. Ayeni Yinusa. Ammakiw Judith S. Balicag Marymina P. Duygu Celayir, Research Assistant Istanbul Commerce University Abstract Globalization arisen with the fast transformations in economy and technology, is also accompanied consequential changes in the competition environment of the businesses.
Global competititon environment obligated businesses to reach three important objectives at the same time and at the highest level. Businesses have had to design and produce high-quality, low-cost products to meet customer requests and expectations as soon as possible.
In this environment, conventional cost methods and cost-plus pricing strategies have became insufficient, therefore new cost management methods have been developed.
One of these methods is Target Costing method. Target Costing is a method that aims to manage the costs before they realized and to realize target profit at a level of realizable cost without making any concessions on quality. With regard to realizing these objectives, accuracy of the managerial decisions have to be increased.
However, conventional cost methods do not secure the accuracy of cost information and they are not beneficial for the prediction and decision mechanisms of the executives.
Activity-Based Costing method that is based on activity-based information methods, is appeared in the s. The method has eliminated insufficiencies of conventional methods due to its ability to provide more accurate cost information.
Activity-based approach that is started with the activity-based costing also has been realized in budgeting. Thereby, functional-based conventional costing has gave way to activity-based costing. Both the activity-based costing and activity-based budgeting have been became tools that can be utilised effectively for determining and estimating target costs. Our study states that target costing method can be realized in conjuction with the Activitybased costing method for ensuring the desired efficiency of the target costing method.
Furthermore, a target cost model based upon activity-based costing and activity-based budgeting, has been developed. Businesses have started to change their manufacturing systems by means of using modern manufacturing technologies. Concordantly, present costing methods that are insufficient to provide efficient cost information in these conditions of competition, has been called into question. TC that is described as an important tool of strategic cost management, emerged to ensure being focused on the market related to product development and pricing, and emerged as a strategic cost reduction and management method that is mostly used to advance product life cycle and used in product designing processes.
Today, target costing that is used widely with the purpose of performance-based cost planning and controlling, aims to improve competitiveness of the businesses by means of ensuring their management of activities regarding the products they manufactured to be market oriented and cost-oriented.
It has become a modern approach that focuses on the planning and designing phases of the costing process, and aims to ensure the product is manufactured in accordance with the target cost acquired by substracting the target profit from the determined target sale price. Charging production overheads to products within the scope of conventional costing has started to cause problems. Therefore, cost informations provided by conventional costing methods have started to lose their accuracy.
The first of these approaches was Activity-based Costing method ABC that is developed to ensure the desired accuracy of the informations used in managerial decisions of the businesses, and to ensure the monitoring thus controlling of the costs as required. ABC method that uses activities as base while indirect costs are being allocated, eliminated the miscalculations caused by conventional costing method which undercharges the cost to small-scale products and overcharges the cost to large-scale products.
The method also emerged as a system that provides cost data to the management about the decisions they make regarding the products and as a method that charges costs to products in accordance with the amount of activities they required.
Following this, ABC has also been realized into budgets, thus activity-based budgets have been developed. Under the hypothesis that TC and ABC, which are approached within the scope of strategic cost methods, are mutually complementary; the purpose of this study is to create a model based on activity-based costing in the processes of determining target cost and realizing target costing.
Basic informations related to Target Costing TC , the purpose of the method, the principles and the implementation process are explained initially in the study. Following this, basic informations regarding activity-based costing and activity-based budgeting are presented, and their correlation to target costing is mentioned.
Proposal of target cost model based on activity-based costing is presented at the final section. Indirect cost allocation in accordance with the ABC is used as a base for proposing the model. Basic information regarding target costing Recent changes due to global competition of businesses and technological advancements, lead to innovations in the use of financial and non-financial informations, and the accounting became the most important tool of business management.
Can, In this method, operations are oriented with respect to customer, intensity on production design is highly risen and it extends to the whole life cycle of the product. Conceptual Framework Regarding Target Costing Starting point of the target costing is strategic management consistent with all business activities in an ever-changing, ever-growing competition environment. And strategic management can be realized by manufacturing products that are based upon customer requests and market-oriented.
Target costing is a product development strategy that is concentrated on customer expectations and new opportunities in the market, and it is identified as management process of strategical profit and cost.
Target cost management is regarded as an activity that aims to reduce the costs of the product during its whole life cycle and to satisfy customer requests such as rapidity, quality and reliability, with the way of examining all of the presented alternatives to reduce the cost of planning, research and development processes of a new product. Can, 9. And this indicates how the target costing concept is developed.
Sakurai and Monden described target costing as an effective cost management tool for reducing the product cost comprehensively with the help of other departments in the business. Therefore, instead of determining the cost after the product is designed, target cost has to be determined initially and following this, product design has to be made in accordance with this target.
Acar, 56 Since its a market-oriented cost method, target costing starts with the customer. As market conditions effects product prices that are going to be marketed successfully, the most important factor is the demand and needs of the customer.
When the substance is inspected, target costing that is extended to the whole product life cycle, means market-oriented management of the information related to business strategies, and presents a formulated cost management approach.
Cengiz, Target cost of the product is formed after the determination of the factors which are determined before the product design, such as target sale price, target profit and target sales volume. Target Cost, Target Sale price and Target Profit Target costing method is developed as a result to the comprehension of two important facts related to the market and the costs.
The first of these facts is that price is determined by the market. Businesses always thought that they are in control of the prices. Yet today, they realized they have less control over them than they have thought.
Because of that, instead of designing the product and trying to figure how much does it cost afterwards, target cost has to be determined initially and product has to be designed in accordance with this target afterwards.
Target sale price is a sale price based upon the value assigned by the consumer perception towards the product. When determining target sale price, rival product prices, desire and ability to pay of target group have to be taken into consideration. Target profit margin is a profit margin determined by long-run profit analysis. Herein, target cost is calculated by the balance between sale price and profit margin. Another important matter is that the success of TC management depends on support and collaboration of other methods when it is realized.
Particularly, cost reduction method called value engineering has become crucial in this aspect. Value engineering is a method used to find ways to product cost reduction, by making no concessions to product features and quality expected by the customer. Erol, Said principles represents an extensive approach in the scope of cost management and they also present an approach totally different from the conventional approach to profit planning.
Swenson et al. Target cost is calculated by subtracting expected profit margin of the business from the said price. While it can be varied based upon the market and customer conditions, price is under the control of the target profit, the general structure of the industry and the financial conditions of the business. These plans have to be reviewed frequently to ensure assigning resources to products that have sufficient and secure profit margin. Understanding how market prices are determined has importance to beon the alert for the difficulties and risks of the competition environment.
There are many factors that have to be taken into consideration in the target costing process. One of them is the needs and thoughts of the customer. Kutay and Akkaya, Target costing is market-oriented thus customer thoughts have great importance in this process and they have to be taken into consideration by the business all the time. Consumers would not pay for the features they dont value.
Because of that, decreasing and elimination of the features that do not offer value to the consumer but charge cost to the product, are required to be taken in the consideration in the product designing process. Another important factor is product design. Target costing method is based on the principle of managing the costs before they emerge. For this reason, designing stage is crucial in the process of target costing.
In addition to that, individuals and teams outside of the business such as sellers, distributors and consumers, join the team. Every unit in this team have to work towards to achieve their common goal, target costing, and they have to do their part on time and at their best level.
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