Proaktivno vs. reaktivno upravljanje troškovima s posebnim osvrtom na koncept target costing
Proactive vs. reactive cost management with focus on target costing concept

Summary/Abstract: The purpose of this paper is an analysis and comparison between modern cost management concept and traditional cost approach, and underlining the advantages of the Target Costing concept. The traditional cost approach is not an adequate framework for cost managing in the firm. Its most obviouse weakness is the treatment of customers - their value perceptions and requirements are ignored. Target costing places customer requirements at the center of the firm’s efforts to develop product strategies by perceiving customer requirements for quality, functionality, and price as the key to attaining and sustaining competitive position. Modern costing approach based upon customer requirements should result in higher degrees of customer satisfaction, leading to improved competitiveness and profitability.

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