Application of the methodology "Target costing" and "Kaizen costing" by example LLC " Atlant"
Автор: Larionov K.I.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 11 (66), 2019 года.
Бесплатный доступ
The "target cost" method has been widely used in innovative enterprises and service organizations. A distinctive feature of the method is the finding of cost by subtracting profit from the price of the goods. Subsequently, this method was further developed. The Kaizen costing method was developed to implement continuous operational cost control. both systems have the same task: to achieve the target cost.
Target costing, kaizen costing, price, method, profit
Короткий адрес: https://sciup.org/140246083
IDR: 140246083
Статья научная