Guiding the target costing process is a cross-functional team made up of individuals from within and from outside the organization.

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Guiding the target costing process typically involves cross-functional collaboration, with team members drawn from various departments within the organization as well as potentially outside experts or consultants. This ensures that all perspectives are taken into account and that the target cost is realistic and achievable.

Guiding the Target Costing Process Is a Cross-Functional Team Made