Analiza istotnych elementów rachunku kosztów docelowych
Analysis of target costing relevant elements

Summary/Abstract: Defining the consequences of the depreciation reinvestment assumption with the incomplete induction has led to its rejection. The cost accounting used in the TC is an absorption costing with zero, incremental or total period costs. The effects of non-compliance with the predecessor of TC general theorem consisting in formation the return on sale lower than the minimum, NPV lower than zero and IRR lower than the discount rate were determined precisely using the simulation model. The analysis of cost sensitivity of NPV was carried out by means of the defined degree of NPV cost leverage concept. It has been shown that for the most important variant the comparison of unit current (planned) manufacturing costs plus administrative and selling expenses with the allowable unit cost should be done in the first year of production.

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