• Atkinson, A., Kaplan, R., Matsumura, E. M., & Young, M., 2012, Management Accounting – Information for Decision Making and Strategy Execution , upplaga 6, Perason Education, New Jersey, U.S.A.
• Alnestig, Peter, Segerstedt, Anders, 2008, Produktkalkyler, Upplaga 2:5, Liber, Malmö
• Andersen, Ib, 1998, Den uppenbara verkligheten – val av samhällsvetenskaplig metod, Studentlitteratur, Lund
• Ansari, Shahid L, Bell, Jan E, Cypher, James H, Dears, Patricia H, Dutton, John J, Ferguson, Mark D, Hallin Keith, Marx, Charles A, Ross, Charles G, Zampino, Peter A, 1997, Target Costing – The Next frontier in strategic Cost Management, Consortium for Advanced Manufacturing International (CAM-I), McGraw-Hill, USA
• Ax, C., Ask, U., 1995, Cost Management, Produktutveckling och ekonomistyrning under utveckling, Studentlitteratur, Lund
• Ax, C., Johansson, C., Kullvén, H., 2007, Den nya Ekonomistyrningen, upplaga 3, Liber, Malmö
• Backman, Jarl, 2010, Rapporter och uppsatser, upplaga 2, Studentlitteratur, Lund
• Bradford Clifton, M, Bird, Henry M. B., Albano, Robert E, Townsend, Wesley P., 2004, Target Costing – Market-Driven Product Design, Marcel Dekker, New York
• Bryman & Bell, 2005, Strategier inom företagsekonomisk forskning, Ljubljana, Slovenien, Liber AB
• Carlsson-wall, Martin, 2011, Targeting Target Costing – Cost Management and inter-organizational product development of multi-technology products, Stockholm School of Economics, Stockholm
• Cooper, Robin, 1995, When Lean Enterprises Collide – Competing through Confrontation, Harvard Business School Press, Boston, Massachusetts
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• Cooper, R., Slagmulder, R., 1997, Target Costing and Value Engineering, Institute of Management Accountants, Montvale, New Jersey
• Ejlertsson, Göran, 2005, Enkäten i praktiken – en handbok i enkätmetodik, upplaga 2, Studentlitteratur, Lund
• Gujarati, 2003, Basic Econometrics, 4th edition, McGraw-Hill/Irwin, New York • Holme & Solvang, 1997, Forskningsmetodik om kvalitativa och kvantitativa
metoder, Lund, Studentlitteratur
• Jacobsen, 2002, Vad, hur och varför? – Om metodval i företagsekonomi och andra samhällsvetenskapliga ämnen, upplaga 1:1, Studentlitteratur, Lund
• Monden, Yasuhiro, 1995, Cost Reduction System – Target Costing and Kaizen Costing, English edition, Productivity Press, Portland, Oregon
• Olsson, Ulf E, 2011, Kalkylering för produkter och investeringar, upplaga 4, Studentlitteratur, Lund
• Olve, Nils-Göran, Samuelson, Lars A, 2008, Controllerhandboken, upplaga 9, Liber, Malmö
• Patel & Davidson, 2003, Forskningsmetodikens grunder, Studentlitteratur, Lund • Robinson, Frank, 1999, A practical Guide to Target Costing Processes and
Tecjniques, Kogan Page Limited, London
• Sakurai, Michiharu, 1996, Integrated Cost Management – A Companywide Prescription for Higher Profits and Lower Costs, Productivity Press, Portland, Oregon
• Thurén, 2007, Vetenskapsteori för nybörjare, Malmö Liber
6.2 Artiklar
• Ax, Christian, Greve, Jan, Nilsson, Ulf, 2008, The impact of competition and uncertainty on the adoption of target costing, International Journal of Production Economics 115, pp 92-103
• Chen, Richard C., Chung, Chen H., 2002, Cause-Effect Analysis for target Costing, Management Accounting Quarterly
• CIMA – The Chartered Institue of Management Accountants, NHS Working Group, 2005, Target Costing in the NHS – Reforming the NHS from within, CIMA Discussion Paper, London
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• Cooper, R., 1995, When Lean Entreprises Collide, Harvard Business School Press, Boston
• Dekker, H and Smidt, P. (2003), “A survey on the adoption and use in Dutch firms of target costing”, International Journal of Production Economics, Vol. 84 No. 3, pp 293-305.
• Fisher, J. (1995), Implementing Target Costing, Journal of Cost Management, Vol. 9
• Gagne, Margaret L., Discenza, Richard, 1995, Target Costing, Journal of Business & Industrial Marketing, Vol. 10, Issue 1, pp. 16-22
• Hiromoto, Toshiro, 1988, Another Hidden Edge – Japanese Management Accounting, Harvard Business Review, pp. 22-26
• Kato, Y., 1993, “Target costing support systems: lessons from leading Japanese companies”, Management Accounting Research, Vol.4, pp. 33-47
• Kato, Y, Böer, G., Chee, C. W., 1995, Target Costing: an integrative management Process, Journal of Cost Management, Vol. 9, pp. 39-50
• Langfield-Smith, Kim, 1999, Target Costing for Effective Cost Management. Product Cost Planning at Toyota Australia, International Federation of Accountants, Study 10
• Michaels, J. V. och Wood, W.P. (1989), Design to Cost, Wiley, New York, NY. • Souissi, Mohsen, Ito, Kazunoti, 2004, Integrating Target Costing and the
Balanced Scorecard, The Journal of Corporate Accounting & Finance, 2004 Wiley Periodicals
• Tani, T., Okano, H., Shimizu, N., Iwabuchi, Y., Fukada, J and Cooray, S. (1994), “Target cost management in Japanese companies”, Management Accounting Research, Vol. 5 No.1, pp. 67-81.
• Yazdifar, Hassan, Askarany, Davood, 2011, Acomparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand, International Journal of Production Economics 135 (2012) 382-392
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6.3 Uppsatser
• Borgenäs, Henrik, Fridh, Gustav, 2003, “The use of Target Costing in Swedish manufacturing firms”, Master Thesis in Management Accounting, School of Economics and Commercial Law, Göteborg University
• Grahn, Sonja, Wiksten, Stina, 2010, Sambandet mellan tre bakomliggande faktorer och valet mellan kostnadsföring och aktivering av FoU-kostnader bland forskningsintensiva icke-noterade bolag, Institutionen för Industriell ekonomi och samhällsvetenskap, Avdelningen för Redovisning och styrning, Luleå Tekniska Universitet
• Kwah, D. G., 2004, Target Costing in Swedish Firms – Fiction, fad or fact?, Master Thesis, School of Economics and Commercial Law, Göteborg University • Strand, Fredrik, Thurn, Johan, 2004, Target Costing – Påverkan av kundstyrning och entreprenöriellt agerande, Institutionen för Industriell ekonomi och samhällsvetenskap, Avdelningen för Ekonomistyrning, Luleå Tekniska Universitet
62
Bilaga 1
Irrelevanta Företag
Industrityp
ALLIANCE OIL COMPANY Råvaruutvinning
ATRIUM LJUNGBERG Fastighetsbolag
BOLIDEN AB Råvaruutvinning
CASTELLUM AB Fastighetsbolag
FABEGE AB Fastighetsbolag
HAKON INVEST AB Investmentbolag
HUFVUDSTADEN AB Fastighetsbolag
INDUSTRIVÄRDEN Investmentbolag
INVESTOR AKTIEBOLAG Investmentbolag
KINNEVIK AB Investmentbolag
LATOUR Investmentbolag
LUNDBERGFÖRETAGEN AB Investmentbolag
LUNDIN MINING AB Råvaruutvinning
LUNDIN PETROLEUM AB Råvaruutvinning
MELKER SCHÖRLING AB Investmentbolag
RATOS AB Investmentbolag
SEMAFO Råvaruutvinning
63
Bilaga 2
Questionnaire on Target Costing Implementation and Dynamic
Capabilities
I. About your company
1. Industry type: food__1__ textile__2___ publishing/paper___3__
chemical/pharmaceuticals___4__ rubber__5__ steel_6__ fabricated metals___7__ electrical/electronic __8___ transportation equipment___9_ precision equipment___10__ instruments/optical __11__ finance____12_ insurance__13___ other services__14___ 2. Products/services sold to industrial customers____1_ consumers__ 2 both ___ 3 3. Total average revenue of the past 3 years (2009 – 2011) ________
4. Total average number of employees in 2010-2011 ___________ 5. Average profit margin in 2009-2011 ___________
II. Target Costing implementation
(Please write your response or place an ‘√’ mark in the appropriate place(s).)
1. Do you practice target costing in your company? Yes__1___ No_0___ 2. Do you practice target costing only on new product development?
a. Yes ___1 b. No ___2
If your reply is “no”, please briefly explain how target costing is practiced in your company. __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________
3. Which of the following departments are involved in the Target costing process? (Please check all of the following that apply)
Yes No a. Product development ___ ___ b. Product design ___ ___ c. Purchasing ___ ___ d. Manufacturing ___ ___ e. Marketing ___ ___ f. Sales ___ ___ g. Product planning ___ ___ h. Finance/accounting ___ ___
64
4. When you apply a target costing methodology in your company, which of the following stages of new product development is involved: (check the appropriate boxes)
Idea stage Planning stage Development stage Design for production stage Production stage Yes No
5. What are the goals of implementing target costing? (check all that are seriously and explicitly considered)
a. Achieve budgeted profit _____
b. Achieve a high product quality _____
c. Fulfill customer satisfaction _____
d. Achieve a fast product introduction _____
e. Costs Planning _____
f. Achieve low cost _____
g. Target a set selling price _____
h. All of the above _____
6. To what extent where the following achieved?
Outcome Can not
tell No benefit Little benefit Some benefit Significant benefit Achieve budgeted profit
Achieve a high product quality
Fulfill customer satisfaction
Achieve a fast product introduction
Costs Planning Achieve low cost Target a set selling price
7. Target costing is implemented:
a. Company-wide _____
b. Entire plant _____
c. Specific division(s) _____
d. Specific product(s)/service _____
8. Do you have a separate department for target costing implementation?
a. Yes ______, What is the name______________________
b. No ______
9. If yes, the department belongs to:
a. Headquarters _____
b. Plant _____
65 III. Dysfunctional Behaviors
The four questions in the table deal with dysfunctional behaviors that can arise in implementing target costing. For each question, please circle an appropriate number on the five-point scale. You may make additional comments below.
Tell us how often the following occur: Never Rarely Occasio nally
Frequen tly
Always 1 Burnout of suppliers due to the excessive demand
of cost reduction
1 2 3 4 5
2 Increasing conflict among the departments 1 2 3 4 5
3 Burnout of design engineers due to strict targets 1 2 3 4 5
4 Too much emphasis on customer orientation (e.g., diversified products) 1 2 3 4 5 Comments: ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________
66 IV. Performance Results
The questions in the table concern performance results that can arise from implementing target costing. For each question, please circle an appropriate number on the five-point scale. You may make additional comments below.
The following results can be identified: Never Rarely Occasio nally Freque ntly Alwa ys Don’t know
1 Realization of product concept 1 2 3 4 5 0
2 Quality improvement 1 2 3 4 5 0
3 Product cost reduction 1 2 3 4 5 0
4 Reducing development lead time 1 2 3 4 5 0
5 Product features based on customers’ needs 1 2 3 4 5 0
6 Timely introduction of new product 1 2 3 4 5 0
7 Waste reduction on the factory floor 1 2 3 4 5 0
8 Active involvement of all departments 1 2 3 4 5 0
9 Improving design/development technology 1 2 3 4 5 0
10 Connection between design and cost is seen
more clearly 1 2 3 4 5 0
11 Strengthening design/development process 1 2 3 4 5 0
12 Cost reduction efforts by engineers 1 2 3 4 5 0
13 Reduction of raw materials purchased 1 2 3 4 5 0
14 Reducing design changes after the start of
production 1 2 3 4 5 0
15 Upstream cost reduction 1 2 3 4 5 0
Comments: ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________
67 V. Success Factors
The table below lists the factors that are important in implementing target costing successfully. For each factor, please circle an appropriate number on the five-point scale. You may make additional comments below.
Not important at all Of little important Somewhat importance Very important
1 Top management support 1 2 4 5
2 Tools and information system 1 2 4 5
3 Cooperation with suppliers 1 2 4 5
4 Cooperation with other departments 1 2 4 5
5 Empowered project manager 1 2 4 5
6 Cost estimation capability 1 2 4 5
7 Concurrent engineering 1 2 4 5
8 Cross-functional team (org. structure) 1 2 4 5
9 Cross-functional transfer of employees 1 2 4 5
10 Job rotation 1 2 4 5
11 Information sharing 1 2 4 5
12 Autonomy of employees 1 2 4 5
13 Delegation of power/responsibility 1 2 4 5
14 Linkage to profit planning 1 2 4 5
15 New technology/materials from R&D 1 2 4 5
16 Technology in production/quality 1 2 4 5
17 Functional knowledge of team members 1 2 4 5
18 Knowledge about cost 1 2 4 5
Comments: ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________
68 VI. Dynamic Capabilities
Please circle an appropriate number on the five-point scale. You may make additional comments below.
In this organization: Never Rarely Occasion
ally
Frequentl y
Always
1 Product development (PD) members produce many new
novel and useful ideas 1 2 3 4 5
2 PD members do an outstanding job uncovering product
problem areas with which customer were dissatisfied 1 2 3 4 5
3 PD members do an outstanding job correcting product
problem areas with which customer were dissatisfied 1 2 3 4 5
4 PD members incorporate new knowledge, methods and
inventions 1 2 3 4 5
5 PD members integrate new and existing ways of doing
things without stifling their efficiency 1 2 3 4 5
6 PD members apply lessons learned in other areas of the
organization 1 2 3 4 5
7
PD members use existing (technical and market) competences related to products/services that are currently being offered
1 2 3 4 5
8 PD members are able to identify valuable knowledge
elements, connect, and combine them 1 2 3 4 5
9
PD members introduce perceptible changes that lie outside the existing features of existing
products/services
1 2 3 4 5
10
PD members reconfigure the networks of relations and communication relationships both within and outside the firm
1 2 3 4 5
11 PD members transfer knowledge from the PD team to
the whole organization. 1 2 3 4 5
12 PD members are able to replace outdated knowledge 1 2 3 4 5
Comments: ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________
Linnéuniversitet – kvalitet och kompetens i fokus
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