Methodological considerations on the process of determining the target cost

Target costing is a disciplined process which uses data and information into a logic series of a few steps to determine and achieve the target cost of the product. The price and cost are established for a certain functionality of the product, which is determined by understanding the requirements of...

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Veröffentlicht in:	Economics, Management, and Financial Markets Management, and Financial Markets, 2017-06, Vol.12 (2), p.122
Hauptverfasser:	Daneci-Patrau, Daniel, Coca, Carmen Elena
Format:	Artikel
Sprache:	eng
Schlagworte:	Consumers Corporate profits Cost accounting Cost control Costing Costs Customers Engineering Financial markets Management Management accounting Manufacturers Market segments Methods Product costing Product development Profit margins R&D Research & development Securities markets Variables
Online-Zugang:	Volltext
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