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Strategic Value Analysis-Pearson Ed, Takeo Yoshikawa

Strategic Value Analysis-Pearson Ed, Takeo Yoshikawa

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Published by: Alex Drazda on Nov 03, 2011
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10/23/2012

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Just as the objective of SVA is not only cost reduction, so the objectives of target

costing also vary. Of course, cost reduction is usually a primary objective of target

costing but other objectives include:

simproving quality

ssatisfying customer needs better

smore timely introduction of new products.

The actual experience of using target costing has increased the importance of each of

the above target costing objectives for many organizations. In particular, many

organizations have found that target costing combined with the disciplined approach

of SVA has speeded up new product developments. For some organizations this is

particularly important because reducing the time to market gives a competitive

advantage with higher initial prices and also greater long-term profits.

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