Add to ORKGThe aim of this article is to highlight the Target Costing concept and the way in which the concept is used by the Romanian entities. The article analyzes the concept starting from the time of its appearance and up to the present moment, presenting the concept’s characteristics and its mode of action. A careful review of the specialized literature will be presented and the fact that this concept represents in fact a method of management. In order to study an eventual correlation between using Target Costing concept and the financial results obtained, an analysis of a sample of Romanian entities which produce shoes will be made. Also, it was analyzed the level of use and how much the Target Costing concept is known
A primary objective of management accounting is the possibility to estimate the total costs of a pro...
In the 1960’s, the Japanese car manufacturer Toyota developed target costing – a management accounti...
The change in management accounting is a topical issue in international research in management accou...
Despite appearing in the literature over 10 years ago as a potentially exciting cost management tech...
Target Cost has been a topic of debate in terms of importance and the benefits it brings to the busi...
Although target costing is an extensively studied topic in the management accounting litera-ture, a ...
The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Rom...
The target costing method works "backward " from traditional cost-plus methods and begins ...
AbstractThis paper deals about the problematic of target costing implementation into the managerial ...
During the last years issues of strategic management accounting have received widespread attention i...
The purpose of this paper was to investigate the extent to which Swedish manufacturing companies use...
Target costing as a cost management and profit planning system is used by many competitive firms sin...
During the last two decades, with increasing competition in highly changing business environment, li...
Modern management accounting methods have grown rapidly and will become one of a catalyst for the co...
Today’s fast changing business environment makes urgent necessity of product innovation and strategi...
A primary objective of management accounting is the possibility to estimate the total costs of a pro...
In the 1960’s, the Japanese car manufacturer Toyota developed target costing – a management accounti...
The change in management accounting is a topical issue in international research in management accou...
Despite appearing in the literature over 10 years ago as a potentially exciting cost management tech...
Target Cost has been a topic of debate in terms of importance and the benefits it brings to the busi...
Although target costing is an extensively studied topic in the management accounting litera-ture, a ...
The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Rom...
The target costing method works "backward " from traditional cost-plus methods and begins ...
AbstractThis paper deals about the problematic of target costing implementation into the managerial ...
During the last years issues of strategic management accounting have received widespread attention i...
The purpose of this paper was to investigate the extent to which Swedish manufacturing companies use...
Target costing as a cost management and profit planning system is used by many competitive firms sin...
During the last two decades, with increasing competition in highly changing business environment, li...
Modern management accounting methods have grown rapidly and will become one of a catalyst for the co...
Today’s fast changing business environment makes urgent necessity of product innovation and strategi...
A primary objective of management accounting is the possibility to estimate the total costs of a pro...
In the 1960’s, the Japanese car manufacturer Toyota developed target costing – a management accounti...
The change in management accounting is a topical issue in international research in management accou...