Man, Maria; Fleșer, Alina - In: Annals of the University of Petrosani, Economics 8 (2008), pp. 5-10
Within the companies that adopt the target-costing method (T.C.) products’ prices are determined by market prices and not by totalizing afferent costs. The marketing department of the company determines the target-sale price. The target-cost may be considered an estimated production cost...