sir I did not understand 'heterogeneity' problem with target costing in service industries.
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target costing
Just take an example of tailor, each tailor will perform differently in terms of Quality, Procedure and Timing .... and you will value them differently. This makes using Target costing difficult, where Target costing requires standardization.
Regards
thank u ...
Ehsan is correct (although he should not really be answering in this forum :-) )
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