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Managerial implication of target costingMenadžerske 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: 15-20Strane: 15-20
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