TARGET COSTING SUITABILITY FOR IMPROVEMENTS OF LEAN SUPPLY CHAINS

Competitive advantage can be seen as the superiority of some market participants to properly use resources and utilize key competencies deliver greater value than competitors, without compromising product quality functionality. In that sense, accounting, especially management successfully responds managers’ needs for information will their adequate support in strategy implementation. Lean concept target costing are just concepts whose strategic orientation a good managers. The aim this paper is point out similarities differences between lean show on practical example how these bring business improvements supply chain.