期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：1997
卷号：1
期号：7
页码：9-16
出版社：University of Nis
摘要：Costs with an in-advance-determined goal as a technique of strategic management for managing company objectives are very important for competitiveness of contemporary companies on the global market. They, however, demand as well significant alteration in relation with suppliers and customers that became equal partners in the new product development process. A company that is able to lower new product costs faster then others- not compromising with quality and functionality- can increase market share and profit margins. Therefore, it is of the greatest importance, during the process of new product development, to determine costs and prices which customers are able to pay. These costs than become target which designers and production managers should realize through carefully managed production process, and improved relationships with suppliers and other partners.
