Subject category:
Finance, Accounting and Control
Published by:
NEOMA Business School
Version: 1-Jul-2022
Length: 7 pages
Data source: Generalised experience
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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