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METHODE COUTS CIBLES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-03-11

English

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

A cost control technique that lays down the maximum amount that a particular product should cost.

OBS

The cost is determined by deducting a required profit margin from the price that the product is expected to sell at in a competitive market.

French

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

Méthode de gestion et de contrôle des coûts appliquée avant même la conception du produit ou du service, par laquelle on détermine le niveau de coût de revient à viser pour le produit ou le service à développer, en partant d’un prix cible et d’une marge de profit acceptables.

OBS

Une fois le coût cible établi, on conçoit le produit ou le service de manière à ce que son coût de revient corresponde au coût cible. Par la suite, on instaure un processus d’amélioration continue pour assurer le contrôle des coûts.

Spanish

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