Target costing and BPRForums › ACCA Forums › ACCA APM Advanced Performance Management Forums › Target costing and BPRThis topic has 1 reply, 2 voices, and was last updated 12 years ago by Ken Garrett.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts April 6, 2012 at 5:56 pm #52137 taiwodarams83MemberTopics: 6Replies: 7☆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 #96116 Ken GarrettKeymasterTopics: 10Replies: 10544☆☆☆☆☆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.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In