Target costing in agricultural enterprise
2006
Gajic, Lj.(Ekonomski fakultet, Subotica (Serbia))
Cost calculation according to targeted costs is one of contemporary approaches in cost management and calculation. In this way of cost calculation, setting sales prices is based on market bases. Starting point is in questions what byers want, what are the relations concerning competition and which is the price that byers are ready to pay. Basically, calculation should provide information on production possibilities according to targeted costs, so that the result can be placed on market by targeted sales price and give targeted profit.
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