The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

In the current vigorous global competition, continuous improvement of performance is necessary to match or stay ahead of leading competitors. Continuous improvement in ongoing processes by which producers have to take steps to search for new methods to reduce cost and eliminate waste, improve...