REACHING THE COST TARGET - CURRENT STATUS IN SMEs
Many companies apply the method of Target Costing in order to offer products with an optimal cost-performance ratio. Due to this method, every decision within the product development process has to be scrutinized with regard to the cost target. We describe an investigation of the current status of cost evaluation in SMEs. The participants were asked for difficulties in decision situations caused by a lack of cost information. Further, the survey investigates what kind of support and information the engineers require to generate the needed cost prognosis. The survey shows, that the employees need support in the evaluation of future product costs. The main reasons are insufficient methods and cost information.