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- Title
TARGET COST INDEX AND TARGET COST CONTROL DIAGRAM AS THE TARGET COSTING TOOLS IN THE CONDITION OF MANUFACTURING COMPANY.
- Authors
DEBNÁR, Marek; KRAJČÍROVÁ, Lucia; MARCINEKOVÁ, Katarína
- Abstract
Big changes are characteristic for current business situation. Companies try to survive in a competitive struggle. They want to be progressive and improve their status. It is also realized by the implementation of changes. However, they need to know what the situation was before, during and after the change. Target costing is important tool with potential of creation competitive advantage in manufacturing companies. The Target Cost Index (TCI) and Target Cost Control Diagram (TCCD) are tools associated with the Target costing methodology. These types of tools contribute to achieving the aim transformed in product that suits both sides - company as well as customer. The aim of this paper is to present this TCI and TCCD in the case study on production of wood toy (building blocks kits). In addition the questionnaire survey focusing on the new approaches in costing and budgeting (e.g. Target Costing) was carried out. Research results are presented in this paper as well.
- Subjects
MANUFACTURING industries; TARGET costing; OPERATING costs; COMPETITIVE advantage in business; CUSTOMER services
- Publication
Managment of Companies / Manažment Podnikov, 2017, Vol 7, Issue 2, p39
- ISSN
1338-4104
- Publication type
Article