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Target Costing and Value Engineering cover

Target Costing and Value Engineering

Robin Cooper, Regine Slagmulder

Business

A management-accounting study of how manufacturers design products backward from a target sales price using target costing and value engineering. Beck said he learned a lot from it about designing hardware to a price point, noting that making the cost-versus-value tradeoff explicit is similar to challenges he draws analogies to in software design.

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  • Kent Beck
    “I learned a lot from”

    Beck cited the book in a September 2021 tweet about designing to a sales price, saying he learned a lot from its treatment of target costing and that making the tradeoff explicit is similar in software.

    twitter.com

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