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The concept of TARGET COSTING had its origin in


JAPAN in 1960 as a result of difficult market conditions.

Due to proliferation of consumer and industrial products of


western firms in the ASIAN markets.

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 Target costing is a disciplined process for
determining and realizing a total cost at
which a proposed product with specified
functionality must be produced to generate
the desired profitability at its anticipated
selling price in the future.

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á The cost accountant (c.a) should be able to provide
the design team a series of cost estimates based on
initial design sketch, activity based costing reviews
of production processes, and best guess costing
information from suppliers based on estimated
production volumes.

*c.a should be responsible for any capital budgeting


requests generated by design team since he has the
knowledge of capital budgeting process.
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