Target costing w zarządzaniu kosztami w branży motoryzacyjnej
Target costing in automotive industry costs management processes

Summary/Abstract: The article contains an introduction to the target costing concept, taken as a costs management tool in the administering process of automotive industry organizations. Describing target costing as the element of strategic management is the main goal of the publication. A presented situation and determinants associated with automotive market trade transformations is also shown in the article, target costing definitions are presented and the processes associated with the accomplishment of managerial procedure tasks are synthetically described as well. Showing the changeable macroeconomic factors is justified in applying of this type of solutions, and the practice of contemporary organizations presents the effectiveness of methodology of target costing.

• Details
• Contents