Target Costing and Competitive Advantage - An Indian Perspective

Authors

  • Gholam Syedain Khan AJC Bose College, Kolkata

DOI:

https://doi.org/10.33516/maj.v49i6.74-82p

Abstract

The objective of target costing is to assure that a firm achieves its product-specific and firm-wide profit objectives in a very competitive market environment. It is becoming increasingly essential as more firms are realizing that they cannot increase prices to solve cost and profit squeeze problems. Different authors gave different definitions about target costing. Even its implementation requires some specialised technicalities which discourage manufacturers.

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Published

2014-06-01

How to Cite

Khan, G. S. (2014). Target Costing and Competitive Advantage - An Indian Perspective. The Management Accountant Journal, 49(6), 74–82. https://doi.org/10.33516/maj.v49i6.74-82p

Issue

Volume 49, Issue 6, June 2014

Section

Cost Competitiveness
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