- Tytuł:
- Target costing – znaczenie perspektywy klienta w procesie ustalania ceny
- Autorzy:
- Bondos, Ilona
- Powiązania:
- https://bibliotekanauki.pl/articles/610742.pdf
- Data publikacji:
- 2015
- Wydawca:
- Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
- Tematy:
-
target costing
price setting
market orientation
rachunek kosztów docelowych
ustalanie ceny
orientacja marketingowa - Opis:
-
The purpose of this article is to present, from marketing perspective, the essence of target costing. The concept of target costing refers to the process of determining the costs and defining the level of prices – the area of marketing activities, where taking into account the role of the client was not a standard. The idea of target costing was born in an extremely competitive environment in Japan in the 60s. of the twentieth century. And it is seen as an important tool to reduce costs and to improve the competitiveness level of the company. According to target costing, concept price plays an important role in the whole process of cost management – price is the starting point of all activities, what is important – it is a determinant of the cost not vice versa.
Artykuł nie posiada streszczenia w języku polskim. - Źródło:
-
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2015, 49, 1
0459-9586 - Pojawia się w:
- Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
- Dostawca treści:
- Biblioteka Nauki
Artykuł