“The Activity based costing and target costing as modern techniques in determination of product cost”
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 3
Abstract
Today, in the interrelated market place those enterprises are able to compete that manage to pin hope in continuance of their own commercial activity. More simply, they should manufacture some products with competitive advantages and introduce them to market, that they possess high quality with a reasonable use life and at the same time to be cost- effective for both producer and consumer in terms of price. In the past time, the system of price- finding was traditional for production that was followed by many defects accordingly, and it it made this often difficult to achieve the aforesaid goal; however, at present in order to achieve their long standing wish for durable activity and flourishing and acquiring stable customers, enterprises have made useful efforts and through emergence of new creativity and innovations, they have introduced modern techniques to indentify final cost accurately. In the present article, through conducting a review on two modern techniques of Target Costing and Activity Based Costing, we have interpreted a brief history and analysis about other aspects of these two techniques in a descriptive way.
Authors and Affiliations
Farideh Faraji| Islamic azad university, zarindasht branch, department of accounting ,zarindasht, Iran, email: farideh_faraji_2007@yahoo.com, Ameneh Reiszadeh| zand institute of higher education ,shiraz, iran, ameneh.res@gmail.com
Keywords
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