文章基本信息

标题：TARGET COSTING IN MANAGEMENT OF ENTERPRISES
本地全文：下载
作者：Marek Tabert ; Marek Tabert ; Wojciech Lis 等
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2012
卷号：28
期号：3
页码：90-94
语种：English
出版社：Poznań University of Life Sciences
摘要：The paper presents principles and procedures for the application of target costing. The potential was indicated for the implementation of target costing as a standard management method in enterprises operating in the face of considerable competition and continuous need to change the range of products. Key advantages and drawbacks of target costing have been discussed.
关键词：management of enterprises; target costing; target price; target cost; target profit