Integration der Kostenplanung ökologischer Produktfunktionen in das Target Costing dargestellt am Beispiel der Spielwarenindustrie [article]

Sebastian Berlin, Universität Stuttgart, Universität Stuttgart
Products with environmental attributes become more and more important for toy manufacturers. To lower the economical risk that is caused by the realization of these products it is necessary to integrate cost planning of environmental attributes into target costing. Therefore the objective of this work is to advance the traditional target costing to a target costing for environmental products. The work starts with a state-of-the-art review. It becomes obvious that the characteristics of
more » ... ristics of environmental product attributes impose specific requirements on cost planning. The review of target costing literature illustrates that there is no target costing approach that addresses the problems of target cost planning for environmental product attributes consistently, yet. The toy industry description shows that there are two ideal types of toy manufacturers. Both are part of the research design. Within the research design necessary requirements for the further development of target costing are described including the crucial development steps. The Framework consists of activities of further development, application and evaluation. The further development of target costing is based on the works of SEIDENSCHWARZ (1992), ANSARI AND BELL (1997) and COOPER AND SLAGMULDER (1997) and on the typical instruments for market-oriented target cost planning referred there. The work focuses on the activities of target price derivation, retrograde calculation and target cost decomposition. The utilization of typical instruments is evaluated regarding environmental toys. Instruments are further developed if necessary. Applying target costing for environmental products illustrates the practical usability of the concept. Therefore target costs of the "Öko-Kipper" (eco dumper) are planned at Klein GmbH as well as target costs of the "Öko-Filzstift" (eco felt pen) at Groß GmbH. The case study experiences build the basis of the research results evaluation. The general evaluation illustrates that the application of the advanced target costing mit [...]
doi:10.18419/opus-5660 fatcat:t4k7s6uqwbbrfclibqzyywyj3m