target costing

Basics
Fixed costs
Activ. Based
Costing
Target Cost.
Life-Cycle
Costing
Cost Benchmarking
Prof. Dr. P. Weber-Dreßler
Stategic Costing.ppt (p. 1)

Strategic Costing

Strategic Costing

Basics

Contents

Fixed costs

Part 1: Basics to strategic costing
1. Traditional costing vs. strategic costing
2. Specifics of strategic costing
3. Tools of strategic costing

Activ. Based
Costing
Target Cost.
Life-Cycle
Costing
Cost Benchmarking
Prof. Dr. P. Weber-Dreßler
Stategic Costing.ppt (p. 2)

Part 2: Management of fixed costs
1. Characteristics of fixed costs management
2. Limitations on fixed costs reduction
3. Discussion

Strategic Costing

Basics

Contents contd.

Fixed costs

Part 3: Activity-based costing
1. Limitations of traditional costing systems
2. Characteristics of activity-based costing
3. Steps of activity-based costing
4. Calculation based on activity-based costing
5. Controlling of overhead costs
6. Implementation issues
7. Discussion

Activ. Based
Costing
Target Cost.
Life-Cycle
Costing
Cost Benchmarking
Prof. Dr. P. Weber-Dreßler
Stategic Costing.ppt (p. 3)

Strategic Costing

Basics
Fixed costs
Activ. Based
Costing
Target Cost.
Life-Cycle
Costing
Cost Benchmarking
Prof. Dr. P. Weber-Dreßler
Stategic Costing.ppt (p. 4)

Contents contd.
Part 4: Target Costing
1. Characteristics of Target Costing
2. Steps of Target Costing
3. Discussion
4. Target Costing and Lean Management
Part 5: Life Cycle Costing
1. Basics of Life Cycle Costing
2. Approaches
2.1 Focus on capital spendings
2.2 Focus on contribution margins
3. Discussion

Strategic Costing

Basics

Contents contd.

Fixed costs

Part 6: Cost Benchmarking
1. Basics of Benchmarking
2. Benchmarking Process
3. Characteristics of Cost Benchmarking
4. Discussion

Activ. Based
Costing
Target Cost.
Life-Cycle
Costing
Cost Benchmarking
Prof. Dr. P. Weber-Dreßler
Stategic Costing.ppt (p. 5)