System kosztów docelowych i inne japońskie koncepcje a rachunek kosztów działań
Relationships between target costing and other Japanese concepts and Activity-Based Costing

Summary/Abstract: The aim of this article is to identify possible relationships between target costing and acthńty (proces s) - based costing and management (ABM), as well as analysis of the links between ABM and Japanese concepts Kaizen and Hoshin. The author attempts to verify the foliowing propositions: - in spite of differences between the target costing system and activity(process)-based costing as a basis for ABM, these methods constitute the response of accounting practisc and theory to the third wave of civilization changes shaping the post-industrial era, dominated by huge advances in the area of information technology, - it is possible and indeed, necessary - at the time of progressing globalization - to make use of the attributes of various management accounting approaches and methods, including target costing, ABC and ABM, in the process of designing management accounting systems in business enterprises. The tendency to combine various management accounting concepts already exist.s in practice, especiaily in Japanese, American and West-European companies operating globaliy, They use integrated systems of management accounting conforming to the paradigm of strategie information.

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