Journal of Accounting and Management Information Systems (JAMIS)


Target costing - a useful management tool for the company

9/2004 ,   p188..192

Author(s):  
Raluca RUSU


Keywords:   management accounting, target costing, financial analysis, management tools, performance measure

Abstract:  
We intend to present a brief revue of the target costing method, based on the evolution of the tool, its stages and its main advantages for a modern company. We conclude that Target Costing is a useful tool for the companies facing a strong competition and the pressure of introducing new products at the market price.


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