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International Journal Vallis Aurea, Vol.1 No.1 Lipanj 2015.

Pregledni rad
https://doi.org/10.2507.IJVA.1.1.10.10

Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment

Hrvoje Perčević   ORCID icon orcid.org/0000-0001-9410-0755 ; Faculty of Economics and Business, Zagreb
Mirjana Hladika   ORCID icon orcid.org/0000-0003-3170-9138 ; Faculty of Economics and Business, Zagreb
Marina Mićin   ORCID icon orcid.org/0000-0003-1156-6416 ; Faculty of Economics and Business, Zagreb

Puni tekst: engleski, pdf (321 KB) str. 107-118 preuzimanja: 213* citiraj
APA 6th Edition
Perčević, H., Hladika, M. i Mićin, M. (2015). Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment. International Journal Vallis Aurea, 1 (1), 107-118. https://doi.org/10.2507.IJVA.1.1.10.10
MLA 8th Edition
Perčević, Hrvoje, et al. "Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment." International Journal Vallis Aurea, vol. 1, br. 1, 2015, str. 107-118. https://doi.org/10.2507.IJVA.1.1.10.10. Citirano 20.10.2018.
Chicago 17th Edition
Perčević, Hrvoje, Mirjana Hladika i Marina Mićin. "Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment." International Journal Vallis Aurea 1, br. 1 (2015): 107-118. https://doi.org/10.2507.IJVA.1.1.10.10
Harvard
Perčević, H., Hladika, M., i Mićin, M. (2015). 'Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment', International Journal Vallis Aurea, 1(1), str. 107-118. doi: https://doi.org/10.2507.IJVA.1.1.10.10
Vancouver
Perčević H, Hladika M, Mićin M. Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment. International Journal Vallis Aurea [Internet]. 15.06.2015. [pristupljeno 20.10.2018.];1(1):107-118. doi: https://doi.org/10.2507.IJVA.1.1.10.10
IEEE
H. Perčević, M. Hladika i M. Mićin, "Integrated Application of the Target Co-sting and Life Cycle Costing in Contemporary Business Environment", International Journal Vallis Aurea, vol.1, br. 1, str. 107-118, lipanj 2015. [Online]. doi: https://doi.org/10.2507.IJVA.1.1.10.10

Sažetak
Contemporary business environment is characterized by frequent changes in business conditions. Technological innovations and changes in customers’ perception affect on the continuous improvement in quality, availability and functionality of the product. According to this, product life cycle is significantly reduced over time, so business entities are trying to deal with these changes. Due to this, business entities have to produce new products in very short time, but at the acceptable level of quality with minimum costs in order to maintain the required level of the product profitability. In order to achieve these objectives, business entities implement target costing and life cycle costing as management accounting methods. The main goal of this study is to present the potential model of integrated application of the target costing and life cycle costing. In this model target costing is focused on the products’ design phase in which all costs during the whole life cycle of a product are estimated. Using this model, business entities are able to maintain more quality cost management in order to achieve required profitability. This model enables the dynamic evaluation of the products’ profitability due to the fact it refers to the whole life cycle of the product.

Ključne riječi
target costing; life cycle costing; product profitability

Hrčak ID: 155132

URI
https://hrcak.srce.hr/155132

Posjeta: 327 *