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Ve and target costing in a stage-gate design system
Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO).ORCID iD: 0000-0003-0378-2995
Brock University, Canada.
2016 (English)In: 2016 Value Summit: The Power of VE, SAVE International , 2016Conference paper, Published paper (Refereed)
Abstract [en]

This study describes how Target Costing (TC), which is strongly associated with the Value methodology, was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. We find conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. We identify the aspects of TC that are in conflict with SG-type design processes, in particular, the lack of effective use of Value Engineering and Quality Function Deployment.

Place, publisher, year, edition, pages
SAVE International , 2016.
Keywords [en]
Quality function deployment, Value engineering, Product development process, Stage gates, Target costing, Type designs, Design
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:hj:diva-55307Scopus ID: 2-s2.0-85041669388OAI: oai:DiVA.org:hj-55307DiVA, id: diva2:1619026
Conference
SAVE/VAC 2016 Value Summit: The Power of VE, Niagara Falls, Canada, June 5-7, 2016
Available from: 2019-05-27 Created: 2021-12-11 Last updated: 2021-12-12Bibliographically approved

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Alpenberg, Jan

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CiteExportLink to record
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Citation style
  • apa
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  • asciidoc
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