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

Authors

  • Reinaldo Rodrigues Camacho Universidade Estadual de Maringá Author
  • Wellington Rocha Universidade de São Paulo Author

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
    Doutor em Controladoria e Contabilidade Professor do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

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Published

2008-11-12

Issue

Vol. 26 No. 3 (2007)

Section

Original Articles

License

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How to Cite

Camacho, R. R., & Rocha, W. (2008). Target costing: A conceptual and utilitarian approach - doi: 10.4025/enfoque.v26i3.5239. Enfoque: Reflexão Contábil, 26(3), 28-38. https://doi.org/10.4025/enfoque.v26i3.5239