- Tytuł:
-
Kalkulacja kosztów docelowych wykorzystująca metodę rachunku kosztów działań
Estimating costs using a target costing method - Autorzy:
-
Kaczmar-Kolny, Ewa
Więcek, Dorota - Powiązania:
- https://bibliotekanauki.pl/articles/36848850.pdf
- Data publikacji:
- 2021
- Wydawca:
- Polskie Towarzystwo Zarządzania Produkcją
- Tematy:
-
target costing
financial management
company strategy
rachunek kosztów docelowych
zarządzanie finansowe
strategia przedsiębiorstwa - Opis:
- Nowadays, it is not possible for a manufacturer to start designing and manufacturing a new product without accurately estimating its total production costs. In order to avoid excessive expenditure on launching the production of future products, their costs should be estimated as quickly and precisely as possible. For this purpose, a method of describing the design, technological and organizational features of elements during the design process and in connection with the allocation of costs to activities was proposed, mathematical models were built to identify cost factors, key for cost evaluation, designed elements. The paper presents theoretical aspects related to the idea of target costing, as well as an example of determining the area of cost reduction so as not to incur losses assuming the intended, defined by customers, price for the product.
- Źródło:
-
Zarządzanie Przedsiębiorstwem; 2021, 24, 1-2; 8-14
1643-4773 - Pojawia się w:
- Zarządzanie Przedsiębiorstwem
- Dostawca treści:
- Biblioteka Nauki
Artykuł