Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities

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 be...

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Bibliographic Details
Main Authors: Sorinel CĂPUŞNEANU, Sorin BRICIU
Format: Article
Language:English
Published: General Association of Economists from Romania 2011-09-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/638.pdf