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Considerations Concerning the Application of Target Costing Method in the Industry of Dairy Products

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  • Mortură Laura Alexandra

    (“1 December 1918†University of Alba Iulia, România)

Abstract

In the present conditions of the market economy, which is in full process of globalization, theadaptation of the more complex and diverse needs of the final consumers, leads to a permanentcreation and development of new products and services by the entities in order to satisfy theseneeds. Thus, the entities must apply efficient and tested methods for determining and provisioningthe costs which will result from launching new products on the market, methods which wouldsupport and ensure the best quality – price report, and which are to reduce the production costs upto a level of not affecting the quality of the final product. Such a method, according to specialtyliterature is the modern method of Target Costing.

Suggested Citation

  • Mortură Laura Alexandra, 2017. "Considerations Concerning the Application of Target Costing Method in the Industry of Dairy Products," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 545-550, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:545-550
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    References listed on IDEAS

    as
    1. OFILEANU Dimi, 2015. "Target Costing Functions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(5), pages 90-103, September.
    2. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
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      More about this item

      Keywords

      target costing method; target cost; selling target price;
      All these keywords.

      JEL classification:

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

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