A target costing approach to developing an online distribution channel: Case study
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In: International Journal of Business Strategy, Vol. 20, No. 1, 10.2020, p. 5-12.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -