Target costing and BPR Home › Forums › ACCA Forums › P5 Advanced Performance Management Forums › Target costing and BPR This topic contains 1 reply, has 2 voices, and was last updated by Ken Garrett 4 years ago. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts April 6, 2012 at 5:56 pm taiwodarams83Participant Good afternoon, Here is my question: The use of Target costing would invariably lead to cost gap as a result of difference between estimated cost and the target cost. Would it be reasonable to say techniques such BPR could be used to close this gap? Thank you. April 6, 2012 at 9:30 pm Ken GarrettKeymaster Well, a cost gap isn’t inevitable. However, if actual cost is above target then BPR might bea way of closing the gap (production efficiency increased). Another way would be to simplify the product through value analysis. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic.