Target Costing is closely associated with Interorganizational Cost Management, but it does not actively involve the supplier in the buyer’s cost management program. While there is a large body of literature in the supply chain and logistics area that deals with how to involve suppliers, build trust, and get them to participate as partners, very little is focused on how to integrate this concepts in a TC approach. Based on a literature review, this study contributes to the TC research by providing theoretical insights. It discusses some implications of Interorganizational Cost Management practices for construction supply chains and presents questions to guide future research in this area.
Interorganizational cost management, constructions supply chain relationship, target costing.
Melo, R. S. S. & Granja, A. D. 2012, 'Interorganizational Cost Management and its Implications for Target Costing in Construction' In:, Tommelein, I. D. & Pasquire, C. L., 20th Annual Conference of the International Group for Lean Construction. San Diego, California, USA, 18-20 Jul 2012.