Rachunek kosztów docelowych w zarządzaniu łańcuchem dostaw
Target costing for supply chain management

Summary/Abstract: Today’s companies, operating in an increasingly competitive conditions, are characterized by a network of relationships with suppliers and customers. Target costing is a method of cost management being a response to increasing competition, and thus increasing importance of effective cost management in inter-organizational relationships. The purpose of this article is to demonstrate the usefulness of target costing in supply chain management.

• Details
• Contents