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Oсобенности и приемущества таргет костинга

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cris.sourceIdoai:irek.ase.md:1234567890/515
dc.creatorКушмэунсэ, Родика
dc.creatorБарак, Каталина
dc.date2020-09-21T06:29:45Z
dc.date2020-09-21T06:29:45Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:55:10Z
dc.date.available2023-11-13T20:55:10Z
dc.descriptionКУШМЭУНСЭ, Родика, БАРАК, Каталина. Oсобенности и приемущества таргет костинга. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 64-69. ISBN 978-9975-75-923-6.
dc.descriptionTarget costing is an approach to determine a product’s life-cycle cost which should be sufficient to develop specified functionality and quality, while ensuring its desired profit. It involves setting a target cost by subtracting a desired profit margin from a competitive market price. A target cost is the maximum amount of cost that can be incurred on a product, however, the firm can still earn the required profit margin from that product at a particular selling price. Target costing decomposes the target cost from product level to component level. Through this decomposition, target costing spread the competitive pressure faced by the company to product’s designers and suppliers. Target costing consists of cost planning in the design phase of production as well as cost control throughout the resulting product life cycle. The cardinal rule of target costing is to never exceed the target cost. However, the focus of target costing is not to minimize costs, but to achieve a desired level of cost reduction determined by target costing process. [3] JEL. M 11, M 40
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/515
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/515
dc.identifier.urihttps://cris.ase.md/handle/123456789/4981
dc.languageother
dc.publisherASEM
dc.subjectтаргет-костинг
dc.subjectцелевая себестоимость
dc.titleOсобенности и приемущества таргет костинга
dc.typeArticle
dspace.entity.typePublication
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