Target Costing für ökologische Produkte

Target Costing, an established instrument for cost planning of new products, causes economic risks if it is applied for environmental products. The example of toy industry illustrates how target costing can be further developed for environmental products. The work focuses on the activities of target price derivation, retrograde calculation and target cost decomposition. The utilization of typical instruments is evaluated regarding environmental toys. Instruments are further developed if necessary. The cost planning of the "Öko-Kipper" (eco dumper) and of the "Öko-Filzstift" (eco felt pen) illustrates that the application of the advanced target costing mitigates the economic risk that is caused by traditional target costing. The evaluation shows further that small toy manufacturers benefit most from the advanced target costing. At big brand manufacturers target costing for environmental products can support the usually applied cost-plus calculation.