Target costing as an element of the hard coal extraction cost planning process
نویسندگان
چکیده
منابع مشابه
nano-rods zno as an efficient catalyst for the synthesis of chromene phosphonates, direct amidation and formylation of amines
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Factors Influencing the Target Costing Process: Lessons From Japanese Practice
The target costing process at most firms can be broken into three major steps. The first consists of market-driven costing, the second of product-level target costing, and the third of component-level target costing. To identify the factors that influence the target costing process at firms, an exploratory comparative analysis of the target costing processes at six Japanese manufacturing firms ...
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ژورنال
عنوان ژورنال: Zeszyty Teoretyczne Rachunkowości
سال: 2017
ISSN: 1641-4381,2391-677X
DOI: 10.5604/01.3001.0010.4999