<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-09-20T08:10:48Z</responseDate><request verb="GetRecord" identifier="oai:dspace.mit.edu:1721.1/90771" metadataPrefix="dim">https://dspace.mit.edu/server/oai/request</request><GetRecord><record><header><identifier>oai:dspace.mit.edu:1721.1/90771</identifier><datestamp>2022-01-27T21:03:18Z</datestamp><setSpec>com_1721.1_7582</setSpec><setSpec>com_1721.1_7581</setSpec><setSpec>col_1721.1_131023</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
   <dim:field mdschema="dc" element="contributor" qualifier="advisor" lang="en_US">Brian L. Wardle and Roy Welsch.</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="author" lang="en_US">Hammar, Elizabeth (Elizabeth Deming)</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="other" lang="en_US">Leaders for Global Operations Program.</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="department" lang="en_US">Leaders for Global Operations Program at MIT</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="department">Massachusetts Institute of Technology. Department of Aeronautics and Astronautics</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="department">Sloan School of Management</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="accessioned">2014-10-08T15:28:07Z</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="available">2014-10-08T15:28:07Z</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="copyright" lang="en_US">2014</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="issued" lang="en_US">2014</dim:field>
   <dim:field mdschema="dc" element="identifier" qualifier="uri">http://hdl.handle.net/1721.1/90771</dim:field>
   <dim:field mdschema="dc" element="identifier" qualifier="oclc" lang="en_US">891395532</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014. In conjunction with the Leaders for Global Operations Program at MIT.</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">Thesis: S.M., Massachusetts Institute of Technology, Department of Aeronautics and Astronautics, 2014. In conjunction with the Leaders for Global Operations Program at MIT.</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">38</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">Cataloged from PDF version of thesis.</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">Includes bibliographical references (pages 69-72).</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="abstract" lang="en_US">Companies take different approaches, and achieve different degrees of implementation, in designing products for cost. This thesis discusses Target Costing and its application at The Boeing Company. Target Costing is a design for cost framework that is widely used by auto manufacturers, but is still less widely used in the aerospace industry. This thesis observes the current state at The Boeing Company and provides recommendations for full implementation of Target Costing. Through research into best practices at companies that have implemented Target Costing, this thesis identifies five key enablers: culture, organizations involved, process, tools, and market. Additionally, this thesis discusses a potential barrier to implementation: organizational politics. Based on a project to implement a price visibility tool and on three value engineering case studies, this thesis identifies The Boeing Company's state relative to full scale Target Costing and provides recommendations for The Boeing Company to achieve full implementation of Target Costing through the use of the five key enablers.</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="statementofresponsibility" lang="en_US">by Elizabeth Hammar.</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degree" lang="en_US">M.B.A.</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degree" lang="en_US">S.M.</dim:field>
   <dim:field mdschema="dc" element="format" qualifier="extent" lang="en_US">74 pages</dim:field>
   <dim:field mdschema="dc" element="language" qualifier="iso" lang="en_US">eng</dim:field>
   <dim:field mdschema="dc" element="publisher" lang="en_US">Massachusetts Institute of Technology</dim:field>
   <dim:field mdschema="dc" element="rights" lang="en_US">M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission.</dim:field>
   <dim:field mdschema="dc" element="rights" qualifier="uri" lang="en_US">http://dspace.mit.edu/handle/1721.1/7582</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en_US">Sloan School of Management.</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en_US">Aeronautics and Astronautics.</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en_US">Leaders for Global Operations Program.</dim:field>
   <dim:field mdschema="dc" element="title" lang="en_US">Designing for cost In an aerospace company</dim:field>
   <dim:field mdschema="dc" element="type" lang="en_US">Thesis</dim:field>
   <dim:field mdschema="dc" element="format" qualifier="mimetype">application/pdf</dim:field>
   <dim:field mdschema="dspace" element="authorsordered">false</dim:field>
   <dim:field mdschema="dspace" element="entity" qualifier="type">Publication</dim:field>
   <dim:field mdschema="others" element="access-status">unknown</dim:field>
   <dim:field mdschema="others" element="access-status">unknown</dim:field>
   <dim:field mdschema="cerif" element="openaire" authority="" confidence="-1">&lt;Publication xmlns="https://www.openaire.eu/cerif-profile/1.1/" id="e8c5232f-fba0-4011-9931-740b6bccb2e4">
	&lt;Type xmlns="https://www.openaire.eu/cerif-profile/vocab/COAR_Publication_Types">http://purl.org/coar/resource_type/c_1843&lt;/Type>
	&lt;Language>eng&lt;/Language>
   	&lt;Title>Designing for cost In an aerospace company&lt;/Title>
   	&lt;PublishedIn>
    	&lt;Publication>
      	&lt;/Publication>
   	&lt;/PublishedIn>
   	&lt;PublicationDate>2014&lt;/PublicationDate>
   	&lt;Authors>
      	&lt;Author>
        	&lt;DisplayName>Hammar, Elizabeth (Elizabeth Deming)&lt;/DisplayName>
         	&lt;Affiliation>
         		&lt;OrgUnit>
         		&lt;/OrgUnit>
         	&lt;/Affiliation>
      	&lt;/Author>
	&lt;/Authors>
   	&lt;Editors>
	&lt;/Editors>
    &lt;Publishers>
        &lt;Publisher>
            &lt;DisplayName>Massachusetts Institute of Technology&lt;/DisplayName>
            &lt;OrgUnit />
        &lt;/Publisher>
    &lt;/Publishers>
    &lt;License>http://dspace.mit.edu/handle/1721.1/7582&lt;/License>
    &lt;Keyword>Sloan School of Management.&lt;/Keyword>
    &lt;Keyword>Aeronautics and Astronautics.&lt;/Keyword>
    &lt;Keyword>Leaders for Global Operations Program.&lt;/Keyword>
   	&lt;Abstract>Companies take different approaches, and achieve different degrees of implementation, in designing products for cost. This thesis discusses Target Costing and its application at The Boeing Company. Target Costing is a design for cost framework that is widely used by auto manufacturers, but is still less widely used in the aerospace industry. This thesis observes the current state at The Boeing Company and provides recommendations for full implementation of Target Costing. Through research into best practices at companies that have implemented Target Costing, this thesis identifies five key enablers: culture, organizations involved, process, tools, and market. Additionally, this thesis discusses a potential barrier to implementation: organizational politics. Based on a project to implement a price visibility tool and on three value engineering case studies, this thesis identifies The Boeing Company&amp;apos;s state relative to full scale Target Costing and provides recommendations for The Boeing Company to achieve full implementation of Target Costing through the use of the five key enablers.&lt;/Abstract>
	&lt;Access xmlns="http://purl.org/coar/access_right" 
    >
    &lt;/Access>
&lt;/Publication>
</dim:field>
</dim:dim>
</metadata></record></GetRecord></OAI-PMH>