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The target costing process involves an inherent subjectivity due to the fact that most of the utilized information is both imprecise and ambiguous. The objective of this paper is to propose a methodology based on the fuzzy logic concepts to take into consideration the uncertainty and subjectivity inherent in the Target Costing Process. An example utilizing the production of a tennis racquet has been developed in order to illustrate these fuzzy concepts. The software FuzzyTECH® has been utilized to model the fuzzy target costing process. This research shows evidences that fuzzy logic enables a decision-maker to gain additional insights in the relationship between costs components and products.

Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts