{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,10]],"date-time":"2025-12-10T08:26:09Z","timestamp":1765355169309,"version":"3.41.2"},"reference-count":51,"publisher":"Emerald","issue":"5","license":[{"start":{"date-parts":[[2000,7,1]],"date-time":"2000-07-01T00:00:00Z","timestamp":962409600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2000,7,1]]},"abstract":"<jats:p>This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity\u2010based cost management approaches to supply chain management provides the basis for exploring the use of target costing within supply chains. Customer requirements and supply chain relationships are identified as key criteria for selecting the most appropriate method of target costing for supply chains. Price\u2010based, value\u2010based, and activity\u2010based cost management approaches to target costing are discussed, and recommendations for their use based upon customer requirements and supply chain relationships are offered. Conclusions are provided on the use of target costing to enhance a supply chain\u2019s ability to improve customer satisfaction.<\/jats:p>","DOI":"10.1108\/02635570010304789","type":"journal-article","created":{"date-parts":[[2002,7,28]],"date-time":"2002-07-28T18:52:34Z","timestamp":1027882354000},"page":"210-218","source":"Crossref","is-referenced-by-count":39,"title":["Target costing for supply chain management: criteria and selection"],"prefix":"10.1108","volume":"100","author":[{"suffix":"III","given":"Archie","family":"Lockamy","sequence":"first","affiliation":[]},{"given":"Wilbur I.","family":"Smith","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022031819461086100_B1","unstructured":"Ansari, S.L., Bell, J.E. and CAM\u2010I Target Cost Core Group (1997b), Target Costing: The Next Frontier in Strategic Cost Management: A CAM\u2010I\/CMS Model for Profit Planning and Cost Management, Irwin, Chicago, IL."},{"key":"key2022031819461086100_B2","unstructured":"Ansari, S., Bell, J., Klammer, T. and Lawrence, C. 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(1997), \u201cFormula for success: target costing for cost\u2010plus pricing companies\u201d, Journal of Cost Management,  Vol. 11 No. 5, September\/October, pp. 30\u20104."},{"key":"key2022031819461086100_B7","unstructured":"Berliner, C. and Brimson, J.A. (Eds) (1988), Cost Management for Today\u2019s Advanced Manufacturing: The CAM\u2010I Conceptual Design, Harvard Business School Press, Boston, MA."},{"key":"key2022031819461086100_B8","unstructured":"Blackburn, J.D. (1994), \u201cTrends in manufacturing and time\u2010based competition\u201d, in Brinker, B.J. (Ed.), Handbook of Cost Management, 1995 Edition, Warren, Gorham & Lamont, Boston, MA, pp. A2:1\u201022."},{"key":"key2022031819461086100_B9","unstructured":"Brimson, J.A. (1994), \u201cAn overview of activity\u2010based management\u201d, in Brinker, B.J. 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(1989), The rise of activity\u2010based costing \u2013 part three: how many cost drivers do you need, and how do you select them?\u201d, Journal of Cost Management, Winter, pp. 34\u201046."},{"key":"key2022031819461086100_B14","unstructured":"Cooper, R. and Slagmulder, R. (1997), Target Costing and Value Engineering, Productivity Press, Portland, OR."},{"key":"key2022031819461086100_B15","unstructured":"Cooper, M.C., Ellram, L.M., Gardner, J.T. and Hanks, A.M. (1997), \u201cMeshing multiple alliances\u201d, Journal of Business Logistics,  Vol. 18 No. 1, pp. 67\u201089."},{"key":"key2022031819461086100_B16","unstructured":"Dugdale, D. (1990), \u201cCosting systems in transition: a review of recent developments\u201d Management Accounting\u2010London, Vol. 68 No. 1, January,  pp. 38\u201041."},{"key":"key2022031819461086100_B17","unstructured":"Eiler, R.G., Goletz, W.K. and Keegan, D.P. 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