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dc.contributor.authorBecker, Denis
dc.contributor.authorGaivoronski, Alexei A.
dc.date.accessioned2017-12-02T09:54:52Z
dc.date.available2017-12-02T09:54:52Z
dc.date.created2017-01-18T13:41:06Z
dc.date.issued2017
dc.identifier.citationInternational Journal of Production Research. 2017, .nb_NO
dc.identifier.issn0020-7543
dc.identifier.urihttp://hdl.handle.net/11250/2468826
dc.description.abstractTarget costing is a modern approach applied during product development that defines cost targets for products and its components. These cost targets are driven by customer requirements and achievable revenues. The intention of this paper is the integration of target costing with modern concepts of modelling uncertainty and management of risk based on optimisation. Contrary to the traditional focus of target costing on cost targets, this paper prefers a strategy for achieving a target profit. Moreover, in this paper target costing is understood as a continuous process with incremental changes of cost drivers, product and component design as well as product prices. Therefore, the change in costs and profit with respect to aforementioned control parameters is modelled by linear approximations. Hence, improved decisions concerning design and prices are derived by linear programming models. In practice, information concerning product and component costs, demand or customer preferences are not given with certainty. Therefore, we apply a stochastic programming approach to manage the risk inherent in the target costing process. After a general presentation, we apply our approach to the provision of an information and communication technology service where the level of uncertainty is considerable.nb_NO
dc.language.isoengnb_NO
dc.publisherTaylor & Francisnb_NO
dc.titleOptimisation approach to target costing under uncertainty with application to ICT-servicenb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionacceptedVersionnb_NO
dc.source.pagenumber14nb_NO
dc.source.journalInternational Journal of Production Researchnb_NO
dc.identifier.doi10.1080/00207543.2016.1275870
dc.identifier.cristin1430888
dc.description.localcodeLOCKED until 16.1.2018 due to copyright restrictions. This is an [Accepted Manuscript] of an article published by Taylor & Francis in [International Journal of Production Research] on [16 Jan 2017], available at http://www.tandfonline.com/doi/full/10.1080/00207543.2016.1275870nb_NO
cristin.unitcode194,60,10,0
cristin.unitcode194,60,25,0
cristin.unitnameNTNU Handelshøyskolen
cristin.unitnameInstitutt for industriell økonomi og teknologiledelse
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.fulltextpostprint
cristin.qualitycode2


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