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| Ultima descărcare din IBN: 2024-05-24 08:46 |
 SM ISO690:2012ŢUGULSCHI, Iuliana, CUŞMĂUNSĂ, Rodica. Aspecte metodologice privind aplicarea metodei target-costing. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 43-48. ISBN 978-9975-75-834-5. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.4, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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| JEL: M 11, 40 | ||||||
| Pag. 43-48 | ||||||
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The target-casting method represents a method of calculating the cost by determining the target cost as the difference between the target-price and target-profit. The implementation of this method requires problem salvation regarding the area of this application, identification of products and the way of storing and presenting cost-related data, carrying on administrative controlling in order to meet the target cost. To solve the above-mentioned problems, of is recommended to identify the products to which the target-costing method could be applied to create the manufacturing concept and design, to set the target price and benefit, to elaborate the method of accumulating and distributing the costs per costs centres and per types of products, to determine the main indexes which found target-cost meeting. |
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| Cuvinte-cheie target-costing method, target cost, target-price, target-benefit, design costs, costs controlling |
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