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

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

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.
Original languageEnglish
JournalInternational Journal of Business Strategy
Volume20
Issue number1
Pages (from-to)5-12
Number of pages8
ISSN1553-9563
DOIs
Publication statusPublished - 10.2020

    Research areas

  • Management studies - Taget costing, online distribution channel, customer accounting, cost of quality, teaching notes

DOI

Recently viewed

Publications

  1. Information Extraction from Invoices
  2. Native vegetation cover thresholds associated with species responses
  3. Environmental rebound effect of energy efficiency improvements in Colombian households
  4. From niche to mainstream
  5. Integrating indigenous and local knowledge in management and research on coastal ecosystems in the Global South
  6. Mining for critical stock price movements using temporal power laws and integrated autoregressive models
  7. Transition management as an approach to deal with climate change
  8. Ambivalence in machine intelligence
  9. Development and application of green and sustainable analytical methods for flavonoid extraction from Passiflora waste
  10. Healthier and Sustainable Food Systems: Integrating Underutilised Crops in a ‘Theory of Change Approach’
  11. Environmentalitäre Zeit
  12. Microstructure and mechanical properties of Mg-3Sn-1Ca reinforced with AlN nano-particles
  13. Performance analysis of a thermochemical based heat storage as an addition to cogeneration systems
  14. Concept of a cloud state modeling system for lead-acid batteries
  15. Extraction of information from invoices - challenges in the extraction pipeline
  16. Donor Upgrading Strategies
  17. How development leads to democracy
  18. Integration of risk-oriented environmental management information systems and resource planning systems
  19. Fallstudie
  20. A comparative assessment of the transformation products of S-metolachlor and its commercial product Mercantor Gold® and their fate in the aquatic environment by employing a combination of experimental and in silico methods
  21. Acquisitional pragmatics
  22. Teaching the Teachers about Language Support Strategies
  23. Change in Women's Descriptive Representation and the Belief in Women's Ability to Govern: A Virtuous Cycle
  24. “Making Sense”
  25. Atlas mit CD-ROM
  26. Towards an Intra- and Interorganizational Perspective
  27. Towards 3D Process Simulation for In Situ Hybridization of Fiber-Metal-Laminates (FML)
  28. Determinants and Consequences of Executive Compensation-Related Shareholder Activism and Say-on-Pay Votes
  29. Sustainable university
  30. "Learning by doing"
  31. Design of a Master of Science Sustainable Chemistry
  32. Creative Work, Self-Organizing, and Autonomist Potentiality