"Target costing is an essential tool for companies striving to achieve and maintain a position of true cost competetiveness. This book makes an important contribution to the field of strategic cost management and should be required reading for any executive interested in achieving world-class business performance."

Charles H. Noski, Sr. Vice President and CFO
Hughes Electronics


"Target costing provides great insights and perspectives into target cost management practices by combining theory and practice both in the U.S. and Japan. It is a must-read for all practicing managers and scholars. This type of consortium project is making TCM 'a world standard' in management accounting."

Professor Hiroshi Okana
Osaka City University

Design engineers have the greatest influence on product cost...put target costing tools in their hands and you achieve your cost objectives. This book clearly demonstrates how target costing can help organizations provide the right product at the price that customers can afford."

Hal Buddenbohm, Strategic Development Manager
Rocketdyne, A Division of Rockwell International

ISBN 978-1-934940-69-3

$25.95