单项选择题
The following Satements have been made about target costing:
1) it is more difficult to implement target costing in service industries compared to manufacturing because of the lack of a tangible product
2) target costing makes the business look at what competitors are offering at an early stage in the new product development process
Are the statements true or false?
A、Both statements are true
B、Both statements are false
C、Only statement 1) is true
D、Only statement 2) is true