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Target Costing - illustration

Summary/Abstract: This paper presents an exemplification of how to implement the Target Costing process in a firm and it is based on hypothetical company „Kitchenhelp”. The first part shows steps lead-ing to setting up the target cost. The next paragraph presents the process of dealing with the phase of reaching the target cost which was set up earlier. The following sections present the calculation of product’s current cost reduction possible to achieve. The last part of the paper presents a typical cycle of Value Engineering. Attention is drawn in particular to assessing of the value index, which is a starting point for indicating the functions of a product, which are the best candidates for cost reduction. In the conclusion the benefits of implementing the target costing system are emphasized.

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