. . "target costing; target price; target costs; index of target costs"@en . "23210" . "C\u00EDlov\u00FD zp\u016Fsob \u0159\u00EDzen\u00ED n\u00E1klad\u016F (Target costing) p\u0159edstavuje naprosto odli\u0161nou koncepci v \u0159\u00EDzen\u00ED n\u00E1klad\u016F. Vych\u00E1z\u00ED z tr\u017En\u011B orientovan\u00E9ho principu \u0159\u00EDzen\u00ED n\u00E1klad\u016F a za jedin\u00E9 relevantn\u00ED n\u00E1klady pova\u017Euje n\u00E1klady akceptovan\u00E9 trhem.V t\u00E9to souvislosti hovo\u0159\u00EDme o tzv. p\u0159\u00EDpustn\u00FDch n\u00E1kladech (Allowable cost), jejich\u017E stanoven\u00ED vych\u00E1z\u00ED z poznatku, \u017Ee ka\u017Ed\u00FD v\u00FDrobek je charakterizov\u00E1n ur\u010Dit\u00FDmi n\u00E1klady, kter\u00E9 vyjad\u0159uj\u00ED spot\u0159ebu jednotliv\u00FDch faktor\u016F vynalo\u017Een\u00FDch na jeho v\u00FDvoj, v\u00FDrobu a distribuci a ur\u010Dit\u00FDm u\u017Eitkem, kter\u00FD je vyj\u00E1d\u0159en stupn\u011Bm uspokojen\u00ED z\u00E1kazn\u00EDka. Srovn\u00E1n\u00ED n\u00E1klad\u016F a u\u017Eitku, jako z\u00E1kladn\u00EDch atribut\u016F v\u00FDrobku, vy\u017Ea"@cs . . "80-7204-454-0" . "2006-01-01+01:00"^^ . . . "1-10" . . . "Management, economics and business development in the new european conditions" . "Brno" . "Target costing methodology"@en . "Z(MSM 232100007)" . "Kleinov\u00E1, Jana" . "Target costing methodology" . "Brno - Rozdrojovice" . "Mainzov\u00E1, Eva" . "2"^^ . . "Metodika c\u00EDlov\u00E9ho \u0159\u00EDzen\u00ED n\u00E1klad\u016F"@cs . "503022" . "2"^^ . . . "RIV/49777513:23210/06:00000019" . . "Target costing methodology"@en . . . . . "Akademick\u00E9 nakladatelstv\u00ED CERM" . . "Target costing represents completely different concept in cost management, because it takes into account market oriented cost only. In this context, we speak about allowable cost. To compare basic product attributes - costs and utility, close connection between marketing and cost calculation is required. The whole target costing process already begins with pre-production phases and than continues in sequential steps further. Target costing is an integral part of company’s strategy along with time based management and total quality management, which altogether help to achieve company\u00B4s success and welfare."@en . "RIV/49777513:23210/06:00000019!RIV07-MSM-23210___" . "[DB11F751260B]" . "Target costing represents completely different concept in cost management, because it takes into account market oriented cost only. In this context, we speak about allowable cost. To compare basic product attributes - costs and utility, close connection between marketing and cost calculation is required. The whole target costing process already begins with pre-production phases and than continues in sequential steps further. Target costing is an integral part of company’s strategy along with time based management and total quality management, which altogether help to achieve company\u00B4s success and welfare." . "10"^^ . . . "Metodika c\u00EDlov\u00E9ho \u0159\u00EDzen\u00ED n\u00E1klad\u016F"@cs . "Target costing methodology" .