Obračun ciljnog troška u funkciji realizacije generičkih strategija
Target Costing For The Purpose Of Generic Strategies' Realization

Summary/Abstract: A highly competitive market creates the need for constant search for the ways in which the companies could create and offer products with unique features and at a lower price than it would be the case with the competition. Competitive advantage and better market position depend on the choice of appropriate strategy. Companies are in a position to select some generic strategies. The concept of target costing is a part of the strategic process of cost management and company management. It is based on the attempts to create low-cost product by managing costs in the phase preceding the production phase, without endangering the product’s functionality and usefulness for the buyers. Therefore, this concept offers a solid information basis for the realization of generic strategies of a company.

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