| Description |
1 online resource : illustrations |
| Series |
SAGE business cases |
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SAGE business cases
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| Summary |
Tim Lahn is a young management accountant at the German car company BMA AG. He works in a large management accounting department in product development. His specific role is to help project teams manage costs when developing a new car model and to ensure that the finished design will allow BMA to make its target profit. To fulfill his role, Tim and his colleagues rely heavily on target costing. They develop a business case for a new car model, which includes targets for the sales price, sales volumes, and costs. The business case also specifies attributes for the functionality and performance of the car. Tim and the entire project team review the design of the new car as it progresses. Does it meet the targets, not only regarding costs, but also for all the other important attributes? Which actions need to be taken? For this case, you will fill the role of Tim or another member of the project team to help ensure the success of BMA's 3C4 project. You will also be involved in a task force for improving BMA's target-costing method. In this case, you will be focused on decision-making and target-costing concepts, and you will not be preparing detailed target-costing calculations |
| Notes |
Orginally Published In : Wouters, M. (2020). Target Costing Decisions at BMA AG*. IMA Education Case Journal, 13(1), Article 3 |
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Description based on XML content |
| Subject |
Automobile industry and trade -- Germany -- Cost control -- Case studies
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Automobile industry and trade -- Cost control.
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Germany.
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| Genre/Form |
Case studies.
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| Form |
Electronic book
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| ISBN |
9781529798166 |
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1529798167 |
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