Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - In: Review of Quantitative Finance and Accounting 57 (2021) 3, pp. 845-858
Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...
