Target costing: Exploring the concept and its relation to competitiveness in agribusiness
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2016-07-05
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LIMA, A. C.
SILVEIRA, J. A.
FERRO, S. H.
Hong Ching
SILVEIRA, J. A.
FERRO, S. H.
Hong Ching
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Custos e Agronegocio
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LIMA, A. C.; SILVEIRA, J. A.; FERRO, S. H.; CHING, H. Target costing: Exploring the concept and its relation to competitiveness in agribusiness. Custos e Agronegocio, v. 12, n. 3, p. 11-25, jul. 2016.
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© 2016, Universidade Federal Rural de Pernambuco. All rights reserved.How can the practice of Target Costing enhance agribusiness competitiveness? Though the management accounting literature has been enriched by various artifacts such as ABC Costing, Product Life Cycle Costing, Total Cost of Ownership and Target Costing, there is still need for managers to understand how these artifacts may increase the ability of agribusinesses to compete in a hypercompetitive environment. In this essay, the concept of Target Costing is explored as a managerial accounting artifact as its various definitions, distinctiveness and applicability as an organizational and managerial process are discussed. Then, it is argued how it should contribute to building competitive advantage in an uncertain and increasing competitive environment, specifically but not restricted to the agribusiness industry. It is concluded that Target Costing should be of great importance in aiding the development and marketing of innovative food products by small agribusinesses.