TARGET COSTING W ZARZĄDZANIU PRZEDSIĘBIORSTWEM
TARGET COSTING IN COMPANY MANAGEMENT

Summary/Abstract: Target Costing enables companies to maintain and strengthen its position in a changing business environment. The conditions of company operating system determine the change of approach to the cost management. It gave the impact to abandon the methods of costs calculation and replaced them by the cost management. Target Costing is not only a tool used in Management Accounting, but also is used for the production costs reduction within the product life cycle. There is a difference in recognition of Target Costing depending on the companies approach. First of all, the areas of company business structure should be assessed in order to achieve satisfactory results of applying of Target Costing. Benefits are generated through the application of Target Costing by using an integrated capabilities of company’s development system.

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