Application of target costing in creating competitive products Cover Image

Zastosowanie rachunku kosztów docelowych w kreowaniu konkurencyjnych wyrobów
Application of target costing in creating competitive products

Author(s): Alfreda Kamińska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Wyższej Szkoły Menedżerskiej w Warszawie
Keywords: target costing; product price; price setting

Summary/Abstract: The article presents an account of target costing for a new concept of the costs management enabling companies to offer quality and pricewise products from customers point of view ensuring at the same time expected profitability by the company. Features, individual phases of the implementation of the account of target costing, its strengths and weaknesses and a position of the account of target costing in the system of the company management were described.

  • Issue Year: 9/2014
  • Issue No: 1
  • Page Range: 81-88
  • Page Count: 8
  • Language: Polish