"Target Costing and an Optimalization of a Manufacturing Process"@en . "Target costing is oriented especially on managing of production cost in advance preparation and production phases and tries to reach lowest product cost beside preservation of required user properties. Target costing can be described as an activity its goal is examine all thoughts to reduction cost in development and research phases. The result of this activity should be the product which fulfills all requirements of customers and the manufacturing costs and price can provide to a company required profit. One of the way how to minimise manufacturing costs and to reach required profit, without another financial investment is optimisating of manufacturing process, which is technique for reaching adjusted objectives (target cost) by the method target costing."@en . "1"^^ . "Metoda target costing a optimalizace v\u00FDrobn\u00EDho procesu" . "1211-4162" . . "3" . "4"^^ . . "1"^^ . "Metoda target costing a optimalizace v\u00FDrobn\u00EDho procesu" . "Stroj\u00EDrensk\u00E1 technologie" . . "RIV/68407700:21220/07:00138728" . "Target Costing and an Optimalization of a Manufacturing Process"@en . "RIV/68407700:21220/07:00138728!RIV10-MSM-21220___" . . "Kalkulace c\u00EDlov\u00FDch n\u00E1klad\u016F neboli Target Costing se orientuje zejm\u00E9na na \u0159\u00EDzen\u00ED v\u00FDrobn\u00EDch n\u00E1klad\u016F v p\u0159edv\u00FDrobn\u00EDch a v\u00FDrobn\u00EDch etap\u00E1ch a sna\u017E\u00ED se o dosa\u017Een\u00ED co nejni\u017E\u0161\u00EDch n\u00E1klad\u016F na v\u00FDrobek p\u0159i zachov\u00E1n\u00ED po\u017Eadovan\u00FDch u\u017Eivatelsk\u00FDch vlastnost\u00ED. C\u00EDlovou kalkulaci n\u00E1klad\u016F lze charakterizovat tak\u00E9 jako \u010Dinnost, jej\u00EDm\u017E c\u00EDlem je prov\u011B\u0159it v\u0161echny mo\u017En\u00E9 my\u0161lenky sn\u00ED\u017Een\u00ED n\u00E1klad\u016F v r\u00E1mci f\u00E1ze v\u00FDzkumu, v\u00FDvoje a p\u0159\u00EDpravy fin\u00E1ln\u00EDho v\u00FDkonu. V\u00FDsledkem t\u00E9to aktivity by m\u011Bl b\u00FDt n\u00E1vrh v\u00FDrobku, kter\u00FD spl\u0148uje v\u0161echny po\u017Eadavky a o\u010Dek\u00E1v\u00E1n\u00ED z\u00E1kazn\u00EDk\u016F a jeho\u017E v\u00FDrobn\u00ED n\u00E1klady a cena zajist\u00ED podniku po\u017Eadovan\u00FD zisk. Jedn\u00EDm ze zp\u016Fsob\u016F jak sn\u00ED\u017Eit v\u00FDrobn\u00ED n\u00E1klady a dos\u00E1hnout po\u017Eadovan\u00E9ho zisku, bez dal\u0161\u00EDch finan\u010Dn\u00EDch investic, je optimalizac\u00ED v\u00FDrobn\u00EDho procesu, co\u017E u\u017E je p\u0159\u00EDmo n\u00E1stroj pro spln\u011Bn\u00ED nastaven\u00FDch c\u00EDl\u016F (limitn\u00EDch n\u00E1klad\u016F) metodou Target Costing."@cs . . . "Metoda target costing a optimalizace v\u00FDrobn\u00EDho procesu"@cs . "Metoda target costing a optimalizace v\u00FDrobn\u00EDho procesu"@cs . "Kalkulace c\u00EDlov\u00FDch n\u00E1klad\u016F neboli Target Costing se orientuje zejm\u00E9na na \u0159\u00EDzen\u00ED v\u00FDrobn\u00EDch n\u00E1klad\u016F v p\u0159edv\u00FDrobn\u00EDch a v\u00FDrobn\u00EDch etap\u00E1ch a sna\u017E\u00ED se o dosa\u017Een\u00ED co nejni\u017E\u0161\u00EDch n\u00E1klad\u016F na v\u00FDrobek p\u0159i zachov\u00E1n\u00ED po\u017Eadovan\u00FDch u\u017Eivatelsk\u00FDch vlastnost\u00ED. C\u00EDlovou kalkulaci n\u00E1klad\u016F lze charakterizovat tak\u00E9 jako \u010Dinnost, jej\u00EDm\u017E c\u00EDlem je prov\u011B\u0159it v\u0161echny mo\u017En\u00E9 my\u0161lenky sn\u00ED\u017Een\u00ED n\u00E1klad\u016F v r\u00E1mci f\u00E1ze v\u00FDzkumu, v\u00FDvoje a p\u0159\u00EDpravy fin\u00E1ln\u00EDho v\u00FDkonu. V\u00FDsledkem t\u00E9to aktivity by m\u011Bl b\u00FDt n\u00E1vrh v\u00FDrobku, kter\u00FD spl\u0148uje v\u0161echny po\u017Eadavky a o\u010Dek\u00E1v\u00E1n\u00ED z\u00E1kazn\u00EDk\u016F a jeho\u017E v\u00FDrobn\u00ED n\u00E1klady a cena zajist\u00ED podniku po\u017Eadovan\u00FD zisk. Jedn\u00EDm ze zp\u016Fsob\u016F jak sn\u00ED\u017Eit v\u00FDrobn\u00ED n\u00E1klady a dos\u00E1hnout po\u017Eadovan\u00E9ho zisku, bez dal\u0161\u00EDch finan\u010Dn\u00EDch investic, je optimalizac\u00ED v\u00FDrobn\u00EDho procesu, co\u017E u\u017E je p\u0159\u00EDmo n\u00E1stroj pro spln\u011Bn\u00ED nastaven\u00FDch c\u00EDl\u016F (limitn\u00EDch n\u00E1klad\u016F) metodou Target Costing." . . . . "P(1M0507)" . "433179" . . . "manufacturing costs; optimalization; target costing"@en . "21220" . . . "[58FCEC120FAD]" . "CZ - \u010Cesk\u00E1 republika" . "Koukol, Vladislav" . . .