出版社：Faculty of Economic Sciences, Hyperion University of Bucharest, Romania
摘要：Target Cost Method (TC) is us ing price and profit concepts. That is the reason it may be wrong consider as a technique for product or service price calculation. Actually, it is a cost management method which differentiates product technologies or processes that generate an acceptable profit to a certain activity level. Target Cost Method could be considering as an aggressive one. It makes possible to identify unprofitable operational activities of the economic entities as well as inefficient processes that are otherwise hidden within the use of traditional methods of managerial accounting. As a result of TC application there is a significant difference between initial costs and the target costs. This is natural situation considering the target costs are established in the design phase of product or service. We are going to prove this issue in the context of the Romanian higher education system.
关键词：Target Cost Method; cost management; managerial accounting; value chain
