Target costing: reflections on definitions, purposes and procedures

Target costing: reflections on definitions, purposes and procedures

This paper aims to critically analyze the definitions, purposes and procedures related to the functioning of target costing presented in specialized literature. In the bibliography under analysis, a wide range of terminologies and concepts related to the theme was found. Thus, through the analyses m...

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Bibliographic Details
Main Authors: Cássia Vanessa Olak Alves Cruz, Welington Rocha
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2009-11-01
Series:Revista Contemporânea de Contabilidade
Subjects:
custeio-alvo
target costing
custo-alvo
target cost
engenharia de valor
value engineering
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/4920

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