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Implementing Target Costing Method in a Construction Project


  • Anamaria Tepes-Bobescu


  • Ileana Sorina Rakos



Article discusses the implementation of target costing method in a construction project that takes place in Romania. There are treated the concepts of cost and target cost of specialty literature and also are presented the stages to be completed in implementing target costing method. To implement targeted costing method a case study was done on a building project. The article ends with authors’ conclusions based on implementing target costing method in a construction project and the advantages and its limits.

Suggested Citation

  • Anamaria Tepes-Bobescu & Ileana Sorina Rakos, 2015. "Implementing Target Costing Method in a Construction Project," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 168-175, September.
  • Handle: RePEc:khe:journl:v:7:y:2015:i:3:p:168-175

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    More about this item


    Target costing; construction project; cost management; direct costs; indirect costs;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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