| Managerial implication of target costing | Menadžerske implikacije ciljanog obračuna troškova |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2010.54.2 Number: 54 Volume: XV Year: 2010 UDC: 005.51 ; 657.05 [tmx] [bow] |
Prof.drVesna Milićević
Institution: Faculty of Organizational Sciences, University of Belgrade | Prof.drVesna Milićević
Institucija: Fakultet organizacionih nauka Univerziteta u Beogradu |
prof.dr. Bojan Ilić
Institution: Faculty of Organizational Sciences, University of Belgrade | prof.dr. Bojan Ilić
Institucija: Fakultet organizacionih nauka Univerziteta u Beogradu |
Abstract
In this paper we start from the multidimensional character of the company’s objectives and the importance of
achieving the targeted profit from the business success and the company development standpoints. We analyse the
target costing and the way it is related to kaizen costing. We also present managerial implications of target costing in the conditions of a global economic crisis and recovery. The focus is on the managerial decision making related to costs reduction and achieving the targeted profit. | Apstrakt
U radu se polazi od multidimenzionalnosti ciljeva preduzeća i od značaja ostvarenja cilljanog profita sa stanovišta poslovnog uspeha i razvoja preduzeća. Analizira se ciljani obračun troškova i njegova povezanost sa kaizen obračunom troškova. Date su menadžerske implikacije ciljanog obračuna troškova u uslovima svetske ekonomske krize i oporavka. Akcenat je na donošenju menadžerskih odluka vezanih za sniženje troškova i ostvarenje ciljanog profita. |
| Pages: 15-20 | Strane: 15-20 |