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 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...