CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2011) (2011) 9(562), pp. 71-88
This article presents a way of organizing the management accounting and cost calculation through the Target Costing … method. There are treated the development stages of Target Costing method, and the role of the management accountant in the … development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to …