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Syarat penyelesaian
Pengertian target costing menurut Robert S.Kaplan dan A.A. Atkonsin (1998 : 224 ) adalah sebagai berikut : ΓÇÿTarget costing is a cost management tool that planner use during product and process design to drive improvement effort aimed at reducing the productΓÇÖs future manufacturingΓÇÖ Pengertian target costing menurut Revee (2000 : 385) adalah sebagai berikut :
ΓÇÿTarget costing is
defined as a cost management tool for reducing the overall cost of a
product over its entire life cycle with the help of production, engineering,
R&D, marketing and accounting departementsΓÇÖ. Sedangkan
pengertian target costingmenurut Gorrison dan Noreen (2000 : 880)
adalah sebagai berikut : ΓÇÿ Target costing is the process of
determining the maximum allowable cost for a new product and then developing
a prototype that can be profitably made for that maximum target cost figure.ΓÇÖ