Cristina Gabbiadini, Student (University), Italy "How can the BSC help adopting a target costing cost planning tool?"
Answer Jorge Hernandez, Venezuela "By using proper KPI´s associated to effective cost reduction, from operational to financial formulas, it is very important to have realistic targets."
BSC and Cost Management Baran samandi, Iran "Some cost features are influenced indirectly by unexpected factors in learning & growth and internal process perspective activities, through a few cause and effect relationships which in other cost managment systems have not yet been recognized."