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Application of target costing in creating competitive products

Summary/Abstract: The article presents an account of target costing for a new concept of the costs management enabling companies to offer quality and pricewise products from customers point of view ensuring at the same time expected profitability by the company. Features, individual phases of the implementation of the account of target costing, its strengths and weaknesses and a position of the account of target costing in the system of the company management were described.

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