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The role of target costing in the process of cost management

Summary/Abstract: The purpose of this article is focused on the opinion of the possibilities of target costing using as the instrument of strategic costs management in meat processing industry. The author used the information given by polish companies though interview and taken from internet. The conclusions based on the analysis are concerned the circumstances which confirmed the necessity of target costing implementation. On the other hand there are the difficulties in implementation of this instrument. Undoubtedly the implementation of target costing will be given the requested information. It let to take the optimal decisions and decrease the costs in whole product life cycle

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