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...

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Bibliographic Details
Main Authors: Antonio Benedito Silva Oliveira, Rubens Feitosa Souza
Format: Article
Language:Portuguese
Published: Fatec Osasco 2016-12-01
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