EBITDA jako podstawa rachunku kosztów docellowych
EBITDA as a basis for target costing

Summary/Abstract: The purpose of the article was to answer two questions: what cost accounting is used to calculate the minimum rate of return in TC, and what cost accounting is behind the minimum unit profit and unit allowable cost. Answering the first article problem, it has been shown that the minimum rate of return in TC has been calculated at absorption costing for EBITDA rate. The first problem solution made it possible to present a solution to the second problem. It was found that the allowable unit cost consists of two components belonging to the classification of expanses by function, that is, the maximum unit cost of conversion without depreciation and the maximum unit period cost. Such a specific unit allowable cost, calculated using the EBITDA rate is to be compared with planned (current) unit cost of conversion without depreciation and a planned (current) unit period cost.

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