Hourly rate of direct labor - contributions to its applicability in the pricing process inserted in a competitive market
<p><em>The detailed cost analysis is currently required as a result of increasingly competitive markets. The strategic cost management, analyzed from the optic of the target costing, can be a powerful tool for companies to keep themselves competitive. In this way, this study aimed to pre...
Main Authors: | , |
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Format: | Article |
Language: | Portuguese |
Published: |
Fatec Osasco
2016-12-01
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Series: | Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco |
Subjects: | |
Online Access: | http://fatecosasco.edu.br/ojs/index.php/REMIPE/article/view/66 |