Target costing as an instrument to ensure efficient fulfillment of public needs at local government units
Target costing as an instrument to ensure efficient fulfillment of public needs at local government units

Summary/Abstract: The current environment of LGU functioning requires seeking new solutions to rationalize the costs of their operations. Facilitation activities implemented in these organizations should therefore be targeted at seeking, adapting and utilizing the instruments which guarantee success in this area of their activity. Among such solutions, there are costing schemes which have already proved successful in the activities of commercial organizations − activity-based costing and target costing. The latter, in particular, will ensure the operating efficiency of LGUs through targeting the needs of these organizations’ stakeholders.

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