Total cost control: Nissan and its U.K. supplier partnerships

Abstract Nissan's approach to total cost control entails a strategic approach, utilizing target costing principles. This article examines how the approach is being applied in the context of U.K. transplant operations and shows, in particular, how it is being extended to encompass local suppliers. The article has been read and approved by a Director of Nissan Motor Manufacturing U.K.'s Finance Department.