Integration of sourcing aspects into target costing

The globalisation of markets influences the supply chain of enterprises: improved options for global sourcing have consequences on cost structures and the importance of an early integration of suppliers in the development process. In a case study, we derived an approach for meeting the challenge of globalisation and benefiting from the enhanced sourcing options. The proposed procedure model describes three alternative procedures in the product development process. Depending on the component complexity and a first cost prognosis, the model assists in the choice of an activity pattern. Thus, an early purchase decision is supported that facilitates a cost-efficient design by the integration of in-house or external manufacturing experts.