How can costs be reduced without diminishing the product\u2019s value for the customer<\/strong>? This question is at the origin of the target costing<\/strong> approach.<\/p>\n It is not a cost calculation technique, but rather a cost management method<\/strong>. Its objective is to deliver a product whose perceived value meets customer expectations<\/strong> while not exceeding a maximum cost<\/strong>, the target cost<\/strong>, which ensures that shareholder margin requirements<\/strong> are met.<\/p>\n This method is based on two principles<\/strong>: the additivity principle<\/strong> and the symmetry principle<\/strong>.<\/p>\n The approach aims to control costs while preserving customer value<\/strong>. However, it can be very complex to implement<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":" How can costs be reduced without diminishing the product\u2019s value for the customer? This question is at the origin of the target costing approach.
\nIt is not a cost calculation technique, but rather a cost management method. Its objective is to deliver a product whose perceived value meets customer expectations while not exceeding a maximum cost, the target cost, which ensures that shareholder margin requirements are met.
\nThis method is based on two principles: the additivity principle and the symmetry principle.
\nThe approach aims to control costs while preserving customer value. However, it can be very complex to implement.<\/p>\n","protected":false},"featured_media":53396,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3026,3144],"tags":[5947,11304,7271,11303,11302],"class_list":["post-58382","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-controle-de-gestion","category-management-control","tag-financial-analysis","tag-strategic-cost-management","tag-target-costing","tag-target-costs","tag-value-analysis","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58382\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/53396"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58382"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}