Target costing – znaczenie perspektywy klienta w procesie ustalania ceny, Target costing – the meaning of customer’s perspective in the price setting process
Journal Title: Annales Universitatis Mariae Curie-Skłodowska Sectio H Oeconomia - Year 2015, Vol 0, Issue 0
Abstract
Artykuł nie posiada streszczenia w języku polskim. The purpose of this article is to present, from marketing perspective, the essence of target costing. The concept of target costing refers to the process of determining the costs and defining the level of prices – the area of marketing activities, where taking into account the role of the client was not a standard. The idea of target costing was born in an extremely competitive environment in Japan in the 60s. of the twentieth century. And it is seen as an important tool to reduce costs and to improve the competitiveness level of the company. According to target costing, concept price plays an important role in the whole process of cost management – price is the starting point of all activities, what is important – it is a determinant of the cost not vice versa.
Authors and Affiliations
Ilona Bondos
Keywords
Related Articles
- EP ID EP217319
- DOI 10.17951/h.2015.49.1.27
- Views 93
- Downloads 0
Kierunki i zakres stosowania partnerstwa publiczno-prywatnego w Polsce The direction and scope of the public -private partnership in Poland
This article gives a description of the significance of public -private partnership (PPP) in Poland both across sectors and partners involved in this type of projects. In this context, Author is also interested in the ev...
Evaluation of Technology-Based Business Proposals by Venture Capital Investors - Example of Healthcare Sector, Ocena propozycji biznesowych firm technologicznych przez inwestorów venture capital - przykład sektora ochrony zdrowia
Inwestorzy venture capital (VC) są skłonni do finansowania przedsiębiorstw opartych na tech- nologiach, ale często mają trudności z identyfikacją atrakcyjnych i korzystnych propozycji. W celu lepszego zrozumienia, jak in...
Obszary integracji giełdowych rynków akcji w krajach muzułmańskich, Areas of stock markets integration in Islamic countries
Artykuł nie zawiera abstraktu w języku polskim. Islamic capital market is an integral component of the global Islamic financial system. Malaysia and GCC region are centers of financial activities which are in compliance...
Zastosowanie metod Hellwiga do konstrukcji modelu ekonometrycznego dla stóp zwrotu funduszy inwestycyjnych, The use of Hellwig's method in the construction of an econometric model for the rate of return from investment funds
Artykuł nie zawiera abstraktu w języku polskim. This paper presents the research about the influence of efficiency measures for investment funds on their expected rate of return. The most effective measure for assessing...
Wpływ banku centralnego na oczekiwania inflacyjne gospodarstw domowych Central Bank’s Impact on Inflation Expectations of Households
The article analyzes the central bank’s impact on inflation expectations. Its starting point is the predominant role of expectations in the monetary policy – implied by the monetary theory. After that it presents main po...