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S6 Desenvolvimento de Produtos |
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Title:
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TARGET COSTING & ACTIVITY-BASED COSTING: STRATEGIC MANAGEMENT TOOLS OF COSTS FOR MODERN MANUFACTURING SYSTEMS.
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Summary :
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ABSTRACT. THIS WORK DESCRIBES A SERIES OF MODERN TOOLS USED TO DETERMINE AND MANAGEMENT THE COST OF THE PRODUCT. THE PROPOSAL OF THIS PAPER IS TO APPROACH THE USE TOGETHER OF THESE TOOLS FOR APPLICATION IN THE MODERN MANUFACTURING SYSTEMS. SUCH TOOLS ARE CONSTITUTED OF TARGET COSTING, KAIZEN COSTING, ACTIVITY-BASED COSTING (ABC) AND ACTIVITY-BASED MANAGEMENT (ABM). IT IS STILL APPROACHED THE OVERHEAD AND ITS IMPORTANCE IN THE COMPOSITION OF THE COST OF THE PRODUCT.
KEY-WORDS: TARGET COSTING, ACTIVITY-BASED COSTING, KAIZEN COSTING, OVERHEAD, MODERN MANUFACTURING SYSTEMS.
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Author :
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Batocchio, Antonio 0
Rocha, Welington 0
Souza, Antônio Carlos
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Paper View :
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