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.
The paper describes current situation regarding company planning in the Slovak Republic. More closely it specifies drawbacks and outlines improvement directions by means of adequate implementation of up-to-date managing tools.
At a time of global recession, more and more companies are increasingly looking for ways to innovate management systems. The main aim of this paper is to present the practical possibilities of a target costing application within the calculation system of the woodworking industry. This calculation uses the basic principles of value analysis, by which it is possible to suggest alternatives to the functional and cost differentiation of the product, and is the main information for managers in decision-making process.
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