ABSTRACT

We know that there are many rms reading this that think they are already doing target costing. It is our belief that this is true, but only for a very small minority. We believe that most companies that believe they are doing target costing in actuality are not, or are at such a preliminary level that they have a long journey yet ahead of them. In any event, regardless of your organization’s status on the path of target costing, this book will bene t you.