Briciu, Sorin; Căpuşneanu, Sorinel - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 455-470
The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances … following: analysis of critical implementation or non-implementation factors related to the Target Costing method and their … questions. After analyzing the critical factors of implementation or non-implementation of target costing method, the results …