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Case
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Reference no. 9-111-S22
Spanish language
Authors: Robin Cooper
Published by: Harvard Business Publishing
Originally published in: 1994
Version: 14 October 1994
Revision date: 05-Apr-2019
Length: 23 pages
Data source: Field research

Abstract

This is a Spanish version. Describes Nissan's sophisticated target costing system in the context of new product introduction. On the basis of consumer analysis and a life cycle contribution study, Nissan conducts an exhaustive analysis of component costs to determine whether a new model can be profitably manufactured. Cost reduction measures are then pursued both internally and with suppliers to ensure that the model can be produced to the target cost. The target costing system is central to Nissan's continued competitiveness in the fiercely contested Japanese automobile market.
Location:
Industries:
Other setting(s):
1990-1993

About

Abstract

This is a Spanish version. Describes Nissan's sophisticated target costing system in the context of new product introduction. On the basis of consumer analysis and a life cycle contribution study, Nissan conducts an exhaustive analysis of component costs to determine whether a new model can be profitably manufactured. Cost reduction measures are then pursued both internally and with suppliers to ensure that the model can be produced to the target cost. The target costing system is central to Nissan's continued competitiveness in the fiercely contested Japanese automobile market.

Settings

Location:
Industries:
Other setting(s):
1990-1993

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