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Application of Target Cost and its Impact on the Businesses

Skender Ahmeti, Arbana Sahiti, Yllka Ahmeti


Target Cost has been a topic of debate in terms of importance and the benefits it brings to the businesses that adopt this technique. Experts in the field of strategic management accounting have different views on the degree of relevance of the Target Cost technique. This research will conduct a critical evaluation of Target Cost using the qualitative research method from different viewpoints and perspectives, and is based on secondary data that are derived from books and scientific works of renowned experts in the field of strategic management accounting. Furthermore, this research paper adopts the narrative analysis method to assess the importance of technique usage. It concludes that Target Cost has proven to be a successful technique in the marketplace for many businesses and organizations.

Keywords: Target Cost, strategy, accounting, technique, competition, performance, structure, organization, market, design, profits.

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                     © 2012-2023 ANGLISTICUM. Journal of the Association-Institute for English Language and American Studies,Tetovo, North Macedonia.

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