Product details

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Abstract

A company worked on an innovative product, a new corkscrew. To know the manufacturing cost of its product, it first used a traditional approach, then in a second time, it wished to set up an approach of target costing. Its objective is to determine the target cost of each component of the corkscrew. This innovation raises the question of legal protection, of copying by competitors and finally of possible denigration through the use of comparative advertising.

Teaching and learning

This item is suitable for postgraduate courses.

Time period

The events covered by this case took place in 2022.

Geographical setting

Region:
Europe
Country:
France
Location:
Paris

About

Abstract

A company worked on an innovative product, a new corkscrew. To know the manufacturing cost of its product, it first used a traditional approach, then in a second time, it wished to set up an approach of target costing. Its objective is to determine the target cost of each component of the corkscrew. This innovation raises the question of legal protection, of copying by competitors and finally of possible denigration through the use of comparative advertising.

Teaching and learning

This item is suitable for postgraduate courses.

Settings

Time period

The events covered by this case took place in 2022.

Geographical setting

Region:
Europe
Country:
France
Location:
Paris

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