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Interne Unternehmensrechnung als Instrument des marktorientierten Zielkostenmanagements – ausgewählte Probleme und Lösungsansätze

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  • Uwe Götze
  • Constanze Linke

Abstract

The indispensable use of Management Accounting techniques in context with Target Costing faces some problems which are: the single period included, the treatment of overhead costs as well as the limited use of heuristic rules which should lead to optimal solutions. Whether the literature arises some discovery progress, there are further methodical weak points. This article makes a contribution to them. First, the methodology of Target Costing will be briefly characterized. After that, the developmentof further approaches will be discussed. There are: a dynamic Target Costing, a retrograde Multi Product Target Costing as well as a marginal cost and utility oriented target cost splitting. Beside the already existing solutions regarding to the topic of Target Costing, some suggestions derived from investment appraisal, cost accounting, marketing and budgeting theory are included. Copyright Springer-Verlag 2008

Suggested Citation

  • Uwe Götze & Constanze Linke, 2008. "Interne Unternehmensrechnung als Instrument des marktorientierten Zielkostenmanagements – ausgewählte Probleme und Lösungsansätze," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 107-132, May.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:1:p:107-132
    DOI: 10.1007/s00187-008-0047-2
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    References listed on IDEAS

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    1. Sönke Albers, 1998. "Regeln für die Allokation eines Marketing-Budgets auf Produkte oder Marktsegmente," Schmalenbach Journal of Business Research, Springer, vol. 50(3), pages 211-235, March.
    2. Albers, Sönke, 1998. "Optimale Allokation von Hochschul-Budgets," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 473, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
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    Cited by:

    1. Rolf Brühl, 2010. "Kennzahlen für die Zielkostenkontrolle," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 117-128, June.

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