A target costing approach to developing an online distribution channel: Case study
Research output: Journal contributions › Journal articles › Research › peer-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 language | English |
|---|---|
| Journal | International Journal of Business Strategy |
| Volume | 20 |
| Issue number | 1 |
| Pages (from-to) | 5-12 |
| Number of pages | 8 |
| ISSN | 1553-9563 |
| DOIs | |
| Publication status | Published - 10.2020 |
- Management studies - Taget costing, online distribution channel, customer accounting, cost of quality, teaching notes