. "target costing; fixed costs; proportional costs; overhead costs; product costs; Contribution margin"@en . . . . "2014-05-21+02:00"^^ . . "978-80-87294-54-3" . "22991" . . . "The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production"@en . "5"^^ . . "Kut\u00E1\u010D, Josef" . "[011F74361F3F]" . . "This article is focused on the issue of overhead costs allocation used for target costing. The first phase is allocation of overhead costs of secondary (supporting) cost centres to the primary (production) cost centres. In the second phase, the overhead costs of the primary cost centres are allocated to products or activities. The commonly used allocation key includes the standards of labour input in the production process. The analysis in this article highlights the inappropriateness of using this allocation key in the calculations used in price negotiations." . "27360" . "RIV/61989100:27360/14:86093346" . . . "The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production" . . . . "3"^^ . . "RIV/61989100:27360/14:86093346!RIV15-MSM-27360___" . "Stoch, Dominika" . "Ostrava" . "4"^^ . . "Andru\u0161ka, Libor" . "Brno" . . "Samolejov\u00E1, Andrea" . "Tanger s.r.o." . . "S" . . "This article is focused on the issue of overhead costs allocation used for target costing. The first phase is allocation of overhead costs of secondary (supporting) cost centres to the primary (production) cost centres. In the second phase, the overhead costs of the primary cost centres are allocated to products or activities. The commonly used allocation key includes the standards of labour input in the production process. The analysis in this article highlights the inappropriateness of using this allocation key in the calculations used in price negotiations."@en . "The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production" . . "The Issue of Overhead Costs Allocation Accordings to Labout Inputs in Target Costing of Metallurgical Production"@en . "METAL 2014: 23rd International Conference on Metallurgy and Materials: conference proceedings : May 21st-23rd 2014, hotel Voron\u011B\u017E I, Brno, Czech Republic, EU" .