期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2010
期号：4
页码：160-167
语种：English
出版社：Academica Brâncuşi
摘要：The target cost method was designed as a comprehensive set of tools for cost planning,cost management and cost control.This method is based on the idea that the selling price of a product is fixed at the market.Price does not therefore depend on cost.Target costing method is not only a method for calculating the costs,but also a method which uses modern management techniques on the study assessed the market value analysis,reducing the diversity of technology,manufacturing,partnership suppliers.
其他摘要：Metoda costului ţinta a fost gândita ca un set cuprinzător de instrumente referitoare la planificarea costului,managementul costului si controlul costului.Aceasta metoda se bazeaza pe ideea ca pretul de vanzare al unui produs este fixat la piata.Pretul nu depinde deci de cost.Metoda target-costing este nu numai o metoda de calcul a costurilor,dar si o metoda de gestiune moderna care utilizeaza tehnici evaluate cu privire la studierea pietei,analiza valorii,reducerea diversitatii,tehnologia de fabricatie,parteneriat cu furnizorii.
关键词：target-cost;cost authorized;production cost.
其他关键词：cost tinta;cost autorizat;costuri de productie
