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Le target costing

Author

Listed:
  • François Meyssonnier

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Une revue de la littérature est consacrée au target costing. On examine d'abord la nature exacte du target costing en tant que pratique de gestion, puis les différentes dimensions et modalités de mise en oeuvre de cet outil de gestion, enfin ses perspectives de développement.

Suggested Citation

  • François Meyssonnier, 2001. "Le target costing," Post-Print halshs-00584642, HAL.
    • Handle: RePEc:hal:journl:halshs-00584642
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584642
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