@phdthesis{oai:tsukuba.repo.nii.ac.jp:00008483, author = {Mahmuda, Akter}, month = {}, note = {Target costing is widely known as the system to support the cost-reduction process for reducing the price of the product at the new product development, which has been adopted not only in the automobile ..., 1999}, school = {筑波大学, University of Tsukuba}, title = {Studies on behavioral issues in target cost determination and allocation processes}, year = {2000} }