Search results with tag "Ta rget costing"

Ta rget costing in the NHS - CIMA - Chartered Institute of ...

The background to target costing According to the CIMA Official Terminology 2 a target cost is ‘a product cost estimate derived by subtracting a desired profit margin from a competitive market price.’ Ta rget costing is a technique which developed in the early 1970s in Japan’s manufacturing industry as consumer demand for more

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