{"title":"On Inter - organizational Cost Management","authors":"C. Hua","doi":"10.4324/9780203101261-22","DOIUrl":null,"url":null,"abstract":"Cost drivers and cost results tend to be mutually exclusive in terms of time and space, which makes enterprises establish a high - degree of trust and supply chain environment for sharing of resources with purchasers and suppliers. The application of target costing, cost exploring and functional price quality tradeoff method can reduce production costs in the design stage.","PeriodicalId":260323,"journal":{"name":"Journal of Nanning Polytechnic","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Nanning Polytechnic","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4324/9780203101261-22","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 5
Abstract
Cost drivers and cost results tend to be mutually exclusive in terms of time and space, which makes enterprises establish a high - degree of trust and supply chain environment for sharing of resources with purchasers and suppliers. The application of target costing, cost exploring and functional price quality tradeoff method can reduce production costs in the design stage.