Kennzahlen für die Zielkostenkontrolle:vom Zielkostenindex zur relativen Zielkostenabweichung

The article sketches the development of different ratios for managementcontrol of target costs and the value control chart. An analysis shows the weakness ofthe value index and his inherent and systematic flaws. Therefore alternative ratios areanalysed and a ratio labelled „relative target cost variance“ is proposed. It is shownhow a set of ratios fulfils the objectives of management control for target costing andan appropriate value chart should be constructed.