Kostnadsmål

Kostnadsmål, or cost target, is a predefined target for the amount of money that should be spent on a product, project, or activity within a given period or per unit of output. It serves as a benchmark for budgeting, cost control, and performance evaluation in organizations that use formal cost-management practices. A kostnadsmål is typically expressed as a total cost for a project or as a cost per unit of production.

In practice, kostnadsmål are set during the planning phase and are influenced by factors such as desired profit margins, competitive pricing, customer expectations, and supplier capabilities. They guide cross-functional efforts in design, engineering, procurement, and manufacturing to ensure that costs remain within the approved limit. When a unit or project approaches the kostnadsmål, management may implement cost-reduction measures, process changes, or value engineering to stay on track.

A related concept is target costing, where the target cost is derived from a market price minus the desired profit. The product development and production teams then work to achieve this cost through design simplifications, process improvements, and supplier negotiations, without compromising essential features.

Measurement usually involves comparing actual costs against the kostnadsmål, with variance analysis and regular reviews to identify deviations and corrective actions. Benefits include improved profitability, clearer cost discipline, and better alignment between functions. Potential drawbacks include overambitious targets that harm quality or innovation, and the need for reliable data and dynamic adjustment in response to market or supply changes.

See also: budgeting, cost control, target costing, performance management.