Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing

Abstract

Through accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the entity's economic performance. The analysis of the possibility of organizing accounting and controlling of management and costing by the target-costing method within the entities aims at the correct understanding of the methodology of applying the principles of the target-costing method, starting from the various theoretical approaches of the specialists in the field of accounting management and approaching information to determine the target cost proposed by the economic entity. The focus is on trying to adapt each activity to the specificity of the target-costing method and to highlight the benefits of using it. JEL. M11, M21, M41