A target costing approach to developing an online distribution channel: Case study

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A target costing approach to developing an online distribution channel : Case study. / Lueg, Rainer.

in: International Journal of Business Strategy, Jahrgang 20, Nr. 1, 10.2020, S. 5-12.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Bibtex

@article{6f34882d4110412d8d197c3570835cd8,
title = "A target costing approach to developing an online distribution channel: Case study",
abstract = "This case study illustrates how a retail company uses target costing to develop its online sales channel. The case elaborates on a setting where the investment choices into the different components of the online distribution channel appear intuitive and simple. However, a data-driven analysis that relates user preferences and customer requirements to capital expenditure decisions (target costing) mandates another course of action. The case then addresses managerial implications, specifically in the area of the cost of quality.",
keywords = "Management studies, Taget costing, online distribution channel, customer accounting, cost of quality, teaching notes",
author = "Rainer Lueg",
year = "2020",
month = oct,
doi = "10.18374/IJBS-20-1.1",
language = "English",
volume = "20",
pages = "5--12",
journal = "International Journal of Business Strategy",
issn = "1553-9563",
publisher = "International Academy of Business and Economics",
number = "1",

}

RIS

TY - JOUR

T1 - A target costing approach to developing an online distribution channel

T2 - Case study

AU - Lueg, Rainer

PY - 2020/10

Y1 - 2020/10

N2 - This case study illustrates how a retail company uses target costing to develop its online sales channel. The case elaborates on a setting where the investment choices into the different components of the online distribution channel appear intuitive and simple. However, a data-driven analysis that relates user preferences and customer requirements to capital expenditure decisions (target costing) mandates another course of action. The case then addresses managerial implications, specifically in the area of the cost of quality.

AB - This case study illustrates how a retail company uses target costing to develop its online sales channel. The case elaborates on a setting where the investment choices into the different components of the online distribution channel appear intuitive and simple. However, a data-driven analysis that relates user preferences and customer requirements to capital expenditure decisions (target costing) mandates another course of action. The case then addresses managerial implications, specifically in the area of the cost of quality.

KW - Management studies

KW - Taget costing

KW - online distribution channel

KW - customer accounting

KW - cost of quality

KW - teaching notes

UR - https://ijbs-journal.org/IJBS-JOURNAL/Default.aspx

U2 - 10.18374/IJBS-20-1.1

DO - 10.18374/IJBS-20-1.1

M3 - Journal articles

VL - 20

SP - 5

EP - 12

JO - International Journal of Business Strategy

JF - International Journal of Business Strategy

SN - 1553-9563

IS - 1

ER -

DOI