Falsyfikacja tradycyjnego modelu rachunku kosztów docelowych
Target costing traditional model falsification

Summary/Abstract: Two questions were put to: whether the decisions taken on the basis of the traditional Target Costing model will lead to accepting the product, for which the NPV is negative or to rejecting the product, for which the NPV is positive. Three claims were formulated: If the required profit margin is greater than the minimum profit margin, there is a range of unit cost of sales without depreciation, for which by means of traditional TC model investment projects are rejected, although the NPV for them is not less than zero; If the required profit margin is less than the minimum profit margin, there is a range of cost of sales without depreciation, for which by means of the traditional TC model investment projects are accepted, despite the fact that the NPV is negative; For equal profit margins obtained results are the same for both models. The first and second claim falsifies the traditional TC model as a tool for making rational investment decisions.

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