ABSTRACT

In this chapter we offer a number of case histories from our own experience. They will illustrate some of the nuts-and-bolts details of what has to be done when putting Target Costing into practice. They also illustrate the maxim that ‘‘every project is different’’—depending on circumstances, some issues need more emphasis than others. The reader will notice that, in many cases, actual numerical data is hidden or disguised. We did this to avoid disclosing proprietary information. Nevertheless, we do not believe that this will dietract from the lessons learned from studying these case histories.