<b>Target costing: A conceptual and utilitarian approach</b> - doi: 10.4025/enfoque.v26i3.5239

  • Reinaldo Rodrigues Camacho Universidade Estadual de Maringá
  • Wellington Rocha Universidade de São Paulo
DOI: https://doi.org/10.4025/enfoque.v26i3.5239
Keywords: Strategic Cost Management, Target Pricing, Sale Price, Cost, Profit Margin

Abstract

This article has as objective to discuss, in depth and detail, different aspects related to Target Costingtheory, by employing a conceptual and utilitarian approach. To that end, the ideas of several authors wereapproached, through bibliographical research, in order to compare and discuss them. It is hoped that thisarticle, through a theoretical approach of ‘what is it’ and ‘what is it for’, can contribute both to refine thetheory itself and to make the issue better known and more accessible to students, faculty, accountingprofessionals and anyone interested in the subject area.

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Author Biographies

Reinaldo Rodrigues Camacho, Universidade Estadual de Maringá
Doutorando em Controladoria e Contabilidade Professor Assistente do Departamento de Ciências Contábeis do Centro de Ciências Sociais Aplicadas da Universidade Estadual de Maringá
Wellington Rocha, Universidade de São Paulo
Dossui graduação em Ciência Contábeis pelo Centro Universitário de Volta Redonda (2007). Atualmente é professor - Alfa Recursos Humanos e contador - Marcelo Canuto Contabilidade e Advocacia. Currículo Lattes
Published
2008-11-12
How to Cite
Camacho, R. R., & Rocha, W. (2008). <b>Target costing: A conceptual and utilitarian approach</b&gt; - doi: 10.4025/enfoque.v26i3.5239. Enfoque: Reflexão Contábil, 26(3), 28-38. https://doi.org/10.4025/enfoque.v26i3.5239
Issue
Vol 26 No 3 (2007)
Section
Original Articles

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