Factors influencing the target costing process
نویسندگان
چکیده
منابع مشابه
Factors Influencing the Target Costing Process: Lessons From Japanese Practice
The target costing process at most firms can be broken into three major steps. The first consists of market-driven costing, the second of product-level target costing, and the third of component-level target costing. To identify the factors that influence the target costing process at firms, an exploratory comparative analysis of the target costing processes at six Japanese manufacturing firms ...
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ژورنال
عنوان ژورنال: Buhalterinės apskaitos teorija ir praktika
سال: 2014
ISSN: 2538-8762,1822-8682
DOI: 10.15388/batp.2014.15.12