TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COUT-CIBLE [1 record]

Record 1 2014-05-06

English

Subject field(s)
  • Market Prices
  • Economic Planning
DEF

The agreed estimated cost normally used as a basis for determining profit formula.

CONT

The target cost may not be the initial production cost, but instead the cost that is expected to be achieved during the mature production stage. ... The target cost [is calculated] by subtracting the standard profit margin, warranty reserves, and any uncontrollable corporate allocations. If a bid includes non-recurring development costs, these are also subtracted. The target cost is allocated down to lower level assemblies of subsystems in a manner consistent with the structure of teams or individual designer responsibilities.

French

Domaine(s)
  • Prix (Commercialisation)
  • Planification économique
DEF

Coût estimatif convenu permettant de fixer un prix rentable.

CONT

Le coût cible est imposé à la fois par le marché et par la stratégie de l'entreprise. En effet, il est la différence entre le prix que les clients accepteront de payer pour le produit et la marge que l'entreprise désire réaliser (coût-cible = prix cible - profit cible). Pour atteindre le coût cible, on utilise l'analyse de la valeur et l'amélioration continue.

Spanish

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