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Author
Klinowski Marcin (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Koszty docelowe w rachunkowości zarządczej projektów
The Organization of Management Accounting in Project Companies.
Source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 53, s. 38-44, bibliogr. 9 poz.
Issue title
Rachunek kosztów i rachunkowość zarządcza w zarządzaniu dokonaniami
Keyword
Rachunkowość zarządcza, Zarządzanie projektem, Rachunek kosztów docelowych, Cykl życia produktu
Management accounting, Project management, Target costing, Product life cycle
Note
summ.
Abstract
Przedstawiono definicje, istotę i podstawowe cechy rachunku kosztów docelowych w projektach.

Management by projects is more and more often applied by companies nowadays. The foregoing paper presents the chosen components of specificity, company structure location and data processing of management accounting in project companies. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
Bibliography
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  1. Ansari S., Bell J., CAM-1 Target Cost Group, Target costing, The Next Frontier in Strategic Cost Management, Irwin-McGraw Hill, New York 1997.
  2. Cooper R., Slagmulder R., Develop profitable new products with target costing, "Sloan Management Review" 1999 r. 40, nr 4, lato.
  3. Cooper R., Slagmulder R., Target Costing and Value Engineering, Productivity Press, Inc., Portland -New Jersey 1997.
  4. Freeman T., Transforming Cost Management into a Strategic Weapon, 2004.
  5. Horvath P., Target Costing. State of the Art, Computer Aided Manufacturing International, Bastford 1993.
  6. Kato Y, Target costing support systems: lessons from leading Japanese companies, "Management Accounting Research" 1993 r. 4, nr 1.
  7. Sakurai M., Target costing and how to use it, "Journal of Cost Management", lato 1989.
  8. Sojak S., Jóźwiak H., Rachunek kosztów docelowych, Oficyna Ekonomiczna, Kraków 2004.
  9. Szychta A., Rozwój i uwarunkowania implementacji systemu kosztów docelowych, Zeszyty Teoretyczne Rachunkowości, t. 12, 2003.
Cited by
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ISSN
1899-3192
Language
pol
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