Factors influencing the target costing process

Factors influencing the target costing process

The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined. The main direct and indirect factors influencing...

Full description

Bibliographic Details
Main Authors: Vilius Savickas, Julija Šarupičiūtė
Format: Article
Language:English
Published: Vilnius University Press 2014-04-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
target costing
target cost
target profitability
factors affecting target costing
Online Access:http://www.journals.vu.lt/BATP/article/view/13304

Internet

http://www.journals.vu.lt/BATP/article/view/13304

Similar Items