Examination of cross-functional activities facilitated by absolute value target costing and committee activities at Toyota Motor Corporation / Hideyuki Kobayashi

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Examination of cross-functional activities facilitated by absolute value target costing and committee activities at Toyota Motor Corporation / Hideyuki Kobayashi

For many years, Toyota Motor Corporation has used variance from current cost as the basis for new part cost target setting. The incremental cost of the added specification is added to the current price of the part to establish a new cost target in variance-based target costing. Then by year 2000, To...

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Bibliographic Details
Main Author:	Hideyuki, Kobayashi
Format:	Article
Language:	English
Published:	2014
Subjects:	Costs. Industrial costs Cost effectiveness Work groups. Team work in industry. Quality circles
Online Access:	https://ir.uitm.edu.my/id/eprint/12334/

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