Can Target Costing and Whole Life Costing be Applied in the Construction Industry?: Evidence from Two Case Studies
基于行动研究项目，探讨目标成本法在英国建筑业的适用性，通过两个试点项目分析其对提升行业盈利能力和质量的作用，并指出未来研究方向。
Building on the results of a far‐reaching action research project we discuss an attempt to introduce target costing in the UK construction industry. After examining some of the issues facing the UK construction industry, we examine the case for using target costing as a way of supporting supply‐chain integration in view of an improvement of the level of profitability and quality of the industry. After presenting evidence from two pilot projects we propose some considerations on target costing and its applicability to the UK construction sector and derive directions for future research.