Target costing in a stage-gate design system / Jan Alpenberg… [et al.]

The importance of new product development is observed in recent research on dynamic capabilities and target costing (TC). With established concepts from literature on dynamic capabilities and TC, we examine possible pathdependent conflicts in introducing TC to an organization using a traditional wes...

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Main Authors:	Alpenberg, Jan, Alku, Jeton, Rashiti, Judita, Scarbrough, Paul
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2016
Subjects:	Builders. Contractors. Construction industry Cost accounting. Activity-based costing
Online Access:	http://ir.uitm.edu.my/id/eprint/16076/ http://ir.uitm.edu.my/id/eprint/16076/ http://ir.uitm.edu.my/id/eprint/16076/1/AJ_JAN%20ALPENBERG%20APMAA%2016.pdf

id	uitm-16076
recordtype	eprints
spelling	uitm-160762017-02-02T08:47:32Z http://ir.uitm.edu.my/id/eprint/16076/ Target costing in a stage-gate design system / Jan Alpenberg… [et al.] Alpenberg, Jan Alku, Jeton Rashiti, Judita Scarbrough, Paul Builders. Contractors. Construction industry Cost accounting. Activity-based costing The importance of new product development is observed in recent research on dynamic capabilities and target costing (TC). With established concepts from literature on dynamic capabilities and TC, we examine possible pathdependent conflicts in introducing TC to an organization using a traditional western product design approach. This study describes the attempt to add TC to a traditional stage-gate (SG) product development process. Implementing TC as a separate tool in an SG model raises the possibility that the sequential and rigorously "gated" design process would be in conflict with the iterative and multifunctional nature of TC. We find that conflict exists between the SG method and TC. This finding is consistent with criticisms on SG raised in literature. These criticisms include limitations on learning because of the truncation of sub-projects without iterations in TC. Moreover, we support the finding of a previous study that extremely rigorous gate evaluations reduce flexibility in the development system. We connect this previous study's observations with the concept of dynamic capabilities to make our analysis highly granular and to highlight the aspects of TC that are in conflict with SG-type design processes. Faculty of Accountancy 2016 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/16076/1/AJ_JAN%20ALPENBERG%20APMAA%2016.pdf Alpenberg, Jan and Alku, Jeton and Rashiti, Judita and Scarbrough, Paul (2016) Target costing in a stage-gate design system / Jan Alpenberg… [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 11 (1). pp. 24-58. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Builders. Contractors. Construction industry Cost accounting. Activity-based costing
spellingShingle	Builders. Contractors. Construction industry Cost accounting. Activity-based costing Alpenberg, Jan Alku, Jeton Rashiti, Judita Scarbrough, Paul Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
description	The importance of new product development is observed in recent research on dynamic capabilities and target costing (TC). With established concepts from literature on dynamic capabilities and TC, we examine possible pathdependent conflicts in introducing TC to an organization using a traditional western product design approach. This study describes the attempt to add TC to a traditional stage-gate (SG) product development process. Implementing TC as a separate tool in an SG model raises the possibility that the sequential and rigorously "gated" design process would be in conflict with the iterative and multifunctional nature of TC. We find that conflict exists between the SG method and TC. This finding is consistent with criticisms on SG raised in literature. These criticisms include limitations on learning because of the truncation of sub-projects without iterations in TC. Moreover, we support the finding of a previous study that extremely rigorous gate evaluations reduce flexibility in the development system. We connect this previous study's observations with the concept of dynamic capabilities to make our analysis highly granular and to highlight the aspects of TC that are in conflict with SG-type design processes.
format	Article
author	Alpenberg, Jan Alku, Jeton Rashiti, Judita Scarbrough, Paul
author_facet	Alpenberg, Jan Alku, Jeton Rashiti, Judita Scarbrough, Paul
author_sort	Alpenberg, Jan
title	Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
title_short	Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
title_full	Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
title_fullStr	Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
title_full_unstemmed	Target costing in a stage-gate design system / Jan Alpenberg… [et al.]
title_sort	target costing in a stage-gate design system / jan alpenberg… [et al.]
publisher	Faculty of Accountancy
publishDate	2016
url	http://ir.uitm.edu.my/id/eprint/16076/ http://ir.uitm.edu.my/id/eprint/16076/ http://ir.uitm.edu.my/id/eprint/16076/1/AJ_JAN%20ALPENBERG%20APMAA%2016.pdf
first_indexed	2023-09-18T22:55:18Z
last_indexed	2023-09-18T22:55:18Z
_version_	1777417813421457408

Target costing in a stage-gate design system / Jan Alpenberg… [et al.]

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