BibTex RIS Kaynak Göster

Yıl 2017, Cilt: 7 Sayı: 2, 130 - 137, 01.06.2017

Marek Potkány Petr Novák Róbert Kováč Miloš Hitka

Öz

Innovation of a Technological Product with Utilizing the Target Costing Methodology

Yıl 2017, Cilt: 7 Sayı: 2, 130 - 137, 01.06.2017

Marek Potkány Petr Novák Róbert Kováč Miloš Hitka

Öz

The modern business environment is characterized by high competitiveness. If an enterprise wishes to maintain a competitive edge and hang on to clients, it is very important to engage in innovative activities, even if there is no real justification for doing so. Such innovation in the business environment and cost structure is additionally a catalyst for change in cost management. Gradually, costs begin to be seen from a strategic perspective and planning is undertaken in the preproduction phase, as a consequence of this stage creating the greatest impact on any future success of a product. Varying perceptions of costs and the behavior pertaining to them also necessitates that adequate tools are developed for their strategic management, e.g. target costing. The aim of this paper is to present the upgrade of an electronic item - a sports LED display, adapting it to be compatible with external devices running the Android operating system, in accordance with cost projection applied via the target costing methodology. Doing a target costing calculation through the procedure proposed allows for functional differentiation of the given product, specifically to satisfy the requirements of potential customers at an acceptable market price.

Anahtar Kelimeler

Cost Projection Calculation Target Costing Innovation

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA25EA34BJ
Bölüm Araştırma Makalesi
Yazarlar

Marek Potkány Bu kişi benim

Petr Novák Bu kişi benim

Róbert Kováč Bu kişi benim

Miloš Hitka Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 7 Sayı: 2

Kaynak Göster

APA Potkány, M., Novák, P., Kováč, R., Hitka, M. (2017). Innovation of a Technological Product with Utilizing the Target Costing Methodology. International Review of Management and Marketing, 7(2), 130-137.
AMA Potkány M, Novák P, Kováč R, Hitka M. Innovation of a Technological Product with Utilizing the Target Costing Methodology. IRMM. Haziran 2017;7(2):130-137.
Chicago Potkány, Marek, Petr Novák, Róbert Kováč, ve Miloš Hitka. “Innovation of a Technological Product With Utilizing the Target Costing Methodology”. International Review of Management and Marketing 7, sy. 2 (Haziran 2017): 130-37.
EndNote Potkány M, Novák P, Kováč R, Hitka M (01 Haziran 2017) Innovation of a Technological Product with Utilizing the Target Costing Methodology. International Review of Management and Marketing 7 2 130–137.
IEEE M. Potkány, P. Novák, R. Kováč, ve M. Hitka, “Innovation of a Technological Product with Utilizing the Target Costing Methodology”, IRMM, c. 7, sy. 2, ss. 130–137, 2017.
ISNAD Potkány, Marek vd. “Innovation of a Technological Product With Utilizing the Target Costing Methodology”. International Review of Management and Marketing 7/2 (Haziran 2017), 130-137.
JAMA Potkány M, Novák P, Kováč R, Hitka M. Innovation of a Technological Product with Utilizing the Target Costing Methodology. IRMM. 2017;7:130–137.
MLA Potkány, Marek vd. “Innovation of a Technological Product With Utilizing the Target Costing Methodology”. International Review of Management and Marketing, c. 7, sy. 2, 2017, ss. 130-7.
Vancouver Potkány M, Novák P, Kováč R, Hitka M. Innovation of a Technological Product with Utilizing the Target Costing Methodology. IRMM. 2017;7(2):130-7.