Calculaţia preţurilor produselor prin aplicarea metodei de calculaţie a costurilor-ţintă

Abstract

This article enlarges upon the way of organizing the management accounting and the cost calculation based on the target-costing method. Apart from being a calculation method, it is also a modern management method, being regarded as a new trend in the field of cost management. Accepting and implementing such method, the entities will manage to enhance their internal manufacturing processes in order to deliver qualitative products and services tailored to the market requirements. In the meantime, such method will stimulate the accountants in the process of solving numerous problems related to the competitive business environment. The target-costing method is based on the idea that the selling prices of a product does not depend on the cost of sales. On the contrary, the cost of a product should be adjusted to the market price. The authors have adopted a theoretical and practical approach in regard to the stages of application of the target-costing method, as well as of the role of the managerial accountant in the process of implementation of such method. This investigation refers to the analysis of the possibilities of organizing the managerial accounting and the cost calculation based on the target-costing method within entities from the Republic of Moldova. JEL: M-41.