Use of Target Costing methodology in the construction of woodaluminium windows — case study

• Autorzy: Potkány Marek , Krajčírová Lucia , Stasiak-Betlejewska Renata

Identyfikatory

DOI

10.2478/emj-2021-0037

• Języki publikacji: EN

Abstrakty

EN

The paper concerns the practical application of Target Costing to a specific product of the woodworking industry with a particular emphasis on customer needs and value analysis principles concerning individual components and functions of the product — a wood-aluminium window Gemini Quadrat FB. Based on principles of value analyses, the study used the functional cost analysis, the quantified target cost index of relevant components and the target cost chart for the allowable cost of components. Two levels of the q parameter — 5 % and 10 % — were used to construct the target cost chart. The target price (EUR 513.19) was assessed. The target production cost was at the level of allowable production costs (EUR 379.31). The results were used to confirm that the ideal value of the target cost index was not achieved for any component, and a higher value of the parameter q can be marked as soft. The paper provides assumptions for the assessment of possible alternatives and potential corrections. The case study presents the description of the Target Costing methodology along with the nuanced characteristics of the approaches used by various authors and the strengths and benefits of using the method.

Słowa kluczowe

EN

allowable cost; price; profit; Target Costing; target cost index; wood-aluminium window

PL

dopuszczalny koszt; cena; zysk; rachunek kosztów docelowych; docelowy wskaźnik kosztów; okno drewniano-aluminiowe

• Wydawca: Oficyna Wydawnicza Politechniki Białostockiej
• Czasopismo: Engineering Management in Production and Services
• Rocznik: 2021
• Tom: Vol. 13, no. 4
• Strony: 148--159
• Opis fizyczny: Bibliogr. 48 poz., tab., rys., wykr.

Twórcy

autor

Potkány Marek

• Technical University in Zvolen, Slovakia

• https://orcid.org/0000-0002-7477-6157

autor

Krajčírová Lucia

• Technical University in Zvolen, Slovakia

autor

Stasiak-Betlejewska Renata

• Czestochowa University of Technology, Poland

• https://orcid.org/0000-0001-8713-237X

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