Custeio Alvo, also known as Target Costing, is a cost management approach that is commonly used in product development. It is a proactive method that focuses on understanding the customer needs and requirements, and then finding ways to design and produce products that can meet these needs and requirements at a predetermined target cost. This approach requires collaboration between various stakeholders including product designers, engineers, marketing teams, and suppliers to ensure that the final product meets customer expectations while being affordable and profitable. By utilizing this approach, organizations can achieve significant cost reductions, increase their competitiveness and improve customer satisfaction.
This mind map was published on 14 June 2023 and has been viewed 109 times.