Target costing a wybór wariantu inwestycyjnego
Target costing vs. investment variant choice

Summary/Abstract: The aim of the article was to fill in the gap in the target costing, consisting in the lack of a stage of the investment variant choice. It has been found that the maximum value of investment outlays is a linear decreasing function of unit allowable cost. If the planned unit cost of sales without depreciation is higher than the unit allowable cost, then a new investment variant can be found with the investment function, where the projected unit cost becomes equal to the unit allowable cost. If the planned unit cost of sales without depreciation is a linear decreasing function of investment expenditures, the point of intersection of this function with the unit allowable cost function determines the investment variant with the minimum investment expenditure for which the discount criteria for acceptance of the investment project are still fulfilled.

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