التفاصيل البيبلوغرافية
| العنوان: |
METODOLOŠKE OSNOVE OBRAČUNA CILJNIH TROŠKOVA. |
| العنوان البديل: |
METHODOLOGICAL BASIS OF TARGET COSTING. |
| المؤلفون: |
Lučić, Renata1 r.lucic@efbrcko.ba |
| المصدر: |
Business Consultant / Poslovni Konsultant. May/Jun2012, Vol. 4 Issue 18/19, p91-102. 12p. 1 Diagram, 4 Charts, 2 Graphs. |
| مصطلحات موضوعية: |
*TARGET costing, *COST control, *MARKET orientation, *MARKETING strategy, *COST accounting |
| الملخص (بالإنجليزية): |
Target costing is a market-oriented concept of cost management based on extreme market orientation and conducted in the earliest stages of products development. Market based orientation implies a profound knowledge of the ways in which customers perform their own product selection as well as the ways the customer's needs and desires (in terms of price, quality and functionality) are transformed in the appropriate product. The starting point of all cost management activities are the market closest costs - target costs or, in other words, costs eligible by the market. This idea encompasses the highest allowed amount of expenses that the company itself can allow, taking into account customer requirements and competitive market situation. The achievement of these costs should enable the company in question to - without taking into account existing technology and used manufacturing standards but, at the same time, relying on the product lifecycle - reach the desired product quality and provide the leadership in this segment of the market. This paper deals with the methodology of determining target cost both at the level of the entire product and at the level of individual components. Special emphasis is placed on the analysis of the relationship between target costs and standard costs and, in this connection, the related customization of spending of the company's resources and the requirements it faces that are made by the market and customers as well. [ABSTRACT FROM AUTHOR] |
| Abstract (Croatian): |
Obračun ciljnih troŠkova (engl. Target Costing) je tržiŠno orijentisani koncept upravljanja troŠkovima koji se bazira na ekstremnoj tržiŠnoj orijentaciji i upravljanju troŠkovima u najranijim fazama nastajanja proizvoda. TržiŠna orijentacija podrazumijeva odlično poznavanje načina na koji kupci vrŠe odabir proizvoda i pretvaranje želja i potreba kupaca (u pogledu cijene, kvaliteta i funkcionalnosti) u adekvatan proizvod. Polazna osnova svih aktivosti upravljanja troŠkovima su tržiŠtu najbliži ciljni troŠkovi, odnosno od strane tržiŠta dozvoljeni troŠkovi. Pod ovim pojmom podrazumijeva se najviŠi dozvoljeni iznos troŠkova, koji preduzeće sebi smije dozvoliti uzimajući u obzir zahtjeve kupaca i konkurentsku situaciju na tržiŠtu. Dostizanje ovih troŠkova treba da omogući, da preduzeće, ne uzimajući u obzir postojeću tehnologiju i proizvodne standarde koje koristi, a oslanjajući se na životni vijek proizvoda, dosegne predviđeni kvalitet proizvoda i liderstvo na tržiŠnom segmentu. U radu je obrađena problematika metodologije utvrđivanja ciljnih troŠkova, kako na nivou cjelokupnog proizvoda, tako i na nivou pojedinačnih komponenti. Poseban fokus stavljen je na analizu odnosa između ciljnih i standardnih troŠkova te, s tim u vezi, povezanu mogućnost prilagođavanja troŠenja resursa preduzeća zahtjevima koje pred njega postavlja tržiŠte, odnosno kupci. [ABSTRACT FROM AUTHOR] |
|
Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Business Source Index |
