- مبلغ: ۸۶,۰۰۰ تومان
- مبلغ: ۹۱,۰۰۰ تومان
Target costing is a pricing method used by firms. It is defined as "a cost management tool for reducing the overall cost of a product over its entire life-cycle with the help of production, engineering, research and design". A target cost is the maximum amount of cost that can be incurred on a product and with it the firm can still earn the required profit margin from that product at a particular selling price. In this article, financial expertise of thousands of teachers the period 2011-2012 was used to study the linkages between Target costing and Value Engineering and Expected profit and Kaizen. As the newest and most accurate method of target costing strategy can be very effective on corporate profitability and the factors discussed in the implementation of this method was considered to be controlled.