Contemporary Research Analysis Journal

Target costing, technical tools, managerial tools, value creation, value co-creation.

1. Adams, M., Componation, P., Czarnecki, H., & Schroer, B. J. (1999). Simulation as a tool for continuous process improvement. In Proceedings of the Winter Simulation Conference (Vol. 1, pp. 766-773). Phoenix, USA.
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8. Benslimane, I., Benjelloun, S., Sifouh, N., & Asserraji, R. (2024). Value co-creation: Evolution or revolution? African Scientific Journal, 3(23), 829. https://doi.org/10.5281/zenodo.11192055
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12. Buggert, W., & Wielpütz, A. (1995). Target costing: Grundlagen und Umsetzung des Zielkostenmanagements. Hanser. 
13. CAM-I (Consortium for Advanced Manufacturing–International), & SMAC (Society of Management Accounting of Canada). (1994). Implementing target costing. Management Accounting Guideline, April.
14. Cagwin, D., & Bouwman, M. J. (2002). The association between activity-based costing and improvement in financial performance. Management Accounting Research, 13(1), 1–39. https://doi.org/10.1006/mare.2001.0175
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16. Chandrasekaran, M., Kannan, S., & Pandiaraj, P. (2008). Quality improvement in automobile assembly production line by using Kaizen. Manufacturing Technology Today, 7(3), 33-38. 
17. Chen, J. C., Dugger, J., & Hammer, B. (2000). A Kaizen-based approach for cellular manufacturing design: A case study. The Journal of Technology Studies, 27(2), 19-27.
18. Cooper, R. (1994). Japanese cost management practices. CMA - The Management Accounting Magazine, 68(8), 20+. Gale Academic OneFile Select. https://link.gale.com/apps/doc/A16436762/EAIM?u=anon~9f68760d&sid=sitemap&xid=0b6fc0c4. Accessed December 8, 2024.
19. Cooper, R. (1995). When lean enterprises collide: Competing through confrontation. Harvard Business Review Press. 
20. Cooper, R., & Slagmulder, R. (1997). Target costing and value engineering. Productivity Press.
21. Cooper, R., & Slagmulder, R. (1997). Target costing and value engineering: strategies in confrontational cost management series. Productivity Press; IMA Foundation for Applied Research.
22. Cooper, R., & Slagmulder, R. (1999, July 15). Develop profitable new products with target costing. MIT Sloan Management Review.
23. Daniels, R. C. (1996). Profit related pay and continuous improvement: The odd couple. Engineering Management Journal, 6(5). https://doi.org/10.1049/em:19960508
24. Dehghan, R., Zohrab, M., Momeni, A., & Hoseini, M. (2006). Continuous improvement approach in the agriculture sector. Asian Pacific Productivity Conference, Seoul National University, South Korea. Retrieved from http://www.fdp.ir 
25. Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293–305. https://doi.org/10.1016/S0925-5273(02)00450-4
26. Dean, M., & Robinson, A. (1991). America’s most successful export to Japan: Continuous improvement programs. Sloan Management Review, 3, 67.
27. Deglaire, J. N., & Dumarest, L. (1993). Cibler ses coûts, c’est anticiper ses profits. Harvard L’Expansion, hiver, 88–98.
28. Dove, J. (1996). Being creative in VE today. Value Engineering and Management Digest, 38(6-7).
29. Ellram, L. M. (2002). Supply management’s involvement in the target costing process. European Journal of Purchasing & Supply Management, 8(4), 235–244. https://doi.org/10.1016/S0969-7012(02)00019-9
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31. Feil, P., Yook, K.-H., & Kim, I.-W. (2004). Japanese target costing: A historical perspective. International Journal of Strategic Cost Management, Spring, 10–19.
32. Fisher, J. (1995). Implementing target costing. Journal of Cost Management, 9(2), 50–59.
33. Fowler, T. C. (1990). Value analysis in design. Van Nostrand Reinhold.
34. Glade, M. (2005). Modélisation des coûts de cycle de vie : Prévision des coûts de maintenance et de la fiabilité : Application à l'aéronautique (Doctoral thesis, École Centrale de Lyon). Ecully.
35. Granja, D. A., Picchi, F. A., & Robert, G. T. (2005). Target and Kaizen costing in construction. In Proceedings of IGLC-13 (pp. 227-233). Sydney, Australia. 
36. Hamood, H. H., Omar, N., & Sulaiman, S. (2011). Target costing practices: A review of literature. Asia-Pacific Management Accounting Journal, 6(1), 25–46. 
37. Hibbets, A. R., Albright, T., & Funk, W. (2003). The competitive environment and strategy of target costing implementers: Evidence from the field. Journal of Managerial Issues, 15(1), 65–81. https://www.jstor.org/stable/40604415
38. Ho, D. C. K., Cheng, E. W. L., & Fong, P. S. W. (2000). Integration of value analysis and total quality management: The way ahead in the next millennium. Total Quality Management, 11(2), 179–186. https://doi.org/10.1080/0954412006919 
39. Horvàrth, P. (1995). Pour un contrôle de gestion à l’écoute du marché. Revue Française de Gestion, (101), 72–85.
40. Horváth, P., Niemand, S., & Wolbold, M. (1993). Target costing: A state-of-the-art review. IFS International. 
41. Huh, S., Yook, K. H., & Kim, I. W. (2008). Relationship between organizational capabilities and performance of target costing: An empirical study of Japanese companies. Journal of International Business Research, 7, 91–107.
42. Imai, M. (1986). Kaizen: The key to Japan’s competitive success. McGraw-Hill.
43. Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Harvard Business School Press. 
44. Kato, Y. (1993). Target costing support systems: Lessons from leading Japanese companies. Management Accounting Research, 4(1), 33–47. https://doi.org/10.1006/mare.1993.1002
45. Kato, Y., Boer, G., & Chow, W. (1995). Target costing: An integrative management process. Journal of Cost Management, Spring, 39–51. 
46. Kikuchi, K., Kikuchi, T., & Takai, T. (2007). Method of overall consumable effectiveness. In IEEE International Symposium on Semiconductor Manufacturing (pp. 1-4). Santa Clara, USA. https://doi.org/10.1109/ISSM.2007.4446819 
47. Leahy, T. (1998). The target costing bull’s eye—Part one of a series. Controller Magazine. http://www.controllermag.com/issues/1998/January/targetbulleye.html
48. Lee, M. (2000). Customer service excellence through people motivation and Kaizen. In IEE Seminar, "Kaizen: From Understanding to Action" (Ref. No. 2000/035, Vol. 5, pp. 1-21). https://doi.org/10.1049/ic:20000202 
49. Lee, S. S., Dugger, J. C., & Chen, J. C. (2000). Kaizen: An essential tool for inclusion in industrial technology curricula. Journal of Industrial Technology, 16(1), 1-7. 
50. Le Roy, F., & Torrès, O. (2001). La place de l’innovation dans les stratégies concurrentielles des P.M.E. internationales. Innovations, 13(1), 43. https://doi.org/10.3917/inno.013.0043
51. Libert, B. D., Samek, S. M., & Boulton, R. E. S. (2000). Cracking the value code: How successful businesses are creating wealth in the new economy. Harper Business.
52. Lorino, P. (1994). Target costing ou gestion par coût cible. Revue Française de Comptabilité, avril, 35–45 ; mai, 48–59. 
53. Lorino, P. (2003). Méthodes et pratiques de la performance : Le pilotage par les processus et les compétences (3rd ed.). Éditions d'Organisation.
54. Malik, S. A., et al. (2007). Continuous improvement practices in Asian developing countries: A comparative analysis between Chinese & Pakistani manufacturing industry. In 2007 International Conference on Management Science and Engineering (pp. 692-697). IEEE. https://doi.org/10.1109/ICMSE.2007.4421926
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56. Malleret, V. (2009). Peut-on gérer le couple coûts-valeur ? Comptabilité – Contrôle – Audit, 15(1), 7-34.
57. Meyssonnier, F. (2001). Le target costing : Un état de l’art. Finance Contrôle Stratégie, 4(4), 113–138.
58. Monden, Y., & Hamada, K. (2000). Target costing and kaizen costing in Japanese automobile companies. In Japanese cost management (pp. 99–122). World Scientific Publishing Co. Pte. Ltd.
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60. Naumann, E., & Jackson, D. (1999). One more time: How do you satisfy customers? Business Horizons, 42(6), 71–76. 
61. Palmer, V. S. (2001). Inventory management Kaizen. In Proceedings of the 2nd International Workshop on Engineering Management for Applied Technology (EMAT 2001) (pp. 55-56). IEEE Computer Society. https://doi.org/10.1109/EMAT.2001.991311
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67. Reid, R. A. (2006). Productivity and quality improvement: An implementation framework. International Journal of Productivity and Quality Management, 1(1/2), 26-36. https://doi.org/10.1504/IJPQM.2006.008371 
68. Rich, N., & Holweg, M. (2000). Value analysis and value engineering. Report produced for the EC-funded project: INNOREGIO: Dissemination of innovation and knowledge management techniques. Lean Enterprise Research Centre, Cardiff, United Kingdom.
69. Romano, P., et al. (2010). Value analysis as a decision support tool in cruise ship design. International Journal of Production Research, 48(23), 6939–6958. https://doi.org/10.1080/00207540903352686 
70. Rösler, F. (1996). Target costing für die Automobilindustrie. Springer. Part of the book series Unternehmensführung & Controlling (UFC). https://link.springer.com/book/10.1007/978-3-663-09025-0
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76. Wu, C.-L., Huang, P.-H., & Brown, D. (2013). Target costing as a role of strategic management accounting in the real-estate investment industry. African Journal of Business Management, 7(8), 641–648. https://doi.org/10.5897/AJBM11.660
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78. Tani, T. (1995). Interactive control in target cost management. Management Accounting Research, 6(4), 399–414. https://doi.org/10.1006/mare.1995.1028
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