{"id":"https://openalex.org/W2206988166","doi":"https://doi.org/10.1016/s2212-5671(15)00331-7","title":"Target Costing Calculation and Economic Gain for Companies","display_name":"Target Costing Calculation and Economic Gain for Companies","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2206988166","doi":"https://doi.org/10.1016/s2212-5671(15)00331-7","mag":"2206988166"},"language":"en","primary_location":{"id":"doi:10.1016/s2212-5671(15)00331-7","doi":"https://doi.org/10.1016/s2212-5671(15)00331-7","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00331-7","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2212567115003317/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S2212567115003317/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048604726","display_name":"Jaroslava K\u00e1d\u00e1rov\u00e1","orcid":"https://orcid.org/0000-0002-5101-0773","observed_orcids":["https://orcid.org/0000-0002-5101-0773"]},"institutions":[{"id":"https://openalex.org/I183764125","display_name":"Technical University of Ko\u0161ice","ror":"https://ror.org/05xm08015","country_code":"SK","type":"education","lineage":["https://openalex.org/I183764125"]}],"countries":["SK"],"is_corresponding":true,"raw_author_name":"Jaroslava K\u00e1d\u00e1rov\u00e1","raw_affiliation_strings":["Technical University of Ko\u0161ice, Faculty of Mechanical Engineering, Department of Industrial Engineering and Management, Letn\u00e1 9, 042 00 Ko\u0161ice, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical University of Ko\u0161ice, Faculty of Mechanical Engineering, Department of Industrial Engineering and Management, Letn\u00e1 9, 042 00 Ko\u0161ice, Slovakia","institution_ids":["https://openalex.org/I183764125"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032809302","display_name":"Katar\u00edna Teplick\u00e1","orcid":"https://orcid.org/0000-0002-4827-6781","observed_orcids":["https://orcid.org/0000-0002-4827-6781"]},"institutions":[{"id":"https://openalex.org/I183764125","display_name":"Technical University of Ko\u0161ice","ror":"https://ror.org/05xm08015","country_code":"SK","type":"education","lineage":["https://openalex.org/I183764125"]}],"countries":["SK"],"is_corresponding":false,"raw_author_name":"Katar\u00edna Teplick\u00e1","raw_affiliation_strings":["Technical University of Ko\u0161ice, Faculty of mining, ecology, process control and geotechnologie, Department of Business and Management, Park Komensk\u00e9ho 19, 042 00 Ko\u0161ice, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical University of Ko\u0161ice, Faculty of mining, ecology, process control and geotechnologie, Department of Business and Management, Park Komensk\u00e9ho 19, 042 00 Ko\u0161ice, Slovakia","institution_ids":["https://openalex.org/I183764125"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023316524","display_name":"Michaela Durk\u00e1\u010dov\u00e1","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I183764125","display_name":"Technical University of Ko\u0161ice","ror":"https://ror.org/05xm08015","country_code":"SK","type":"education","lineage":["https://openalex.org/I183764125"]}],"countries":["SK"],"is_corresponding":false,"raw_author_name":"Michaela Durk\u00e1\u010dov\u00e1","raw_affiliation_strings":["Technical University of Ko\u0161ice, Faculty of Mechanical Engineering, Department of Industrial Engineering and Management, Letn\u00e1 9, 042 00 Ko\u0161ice, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical University of Ko\u0161ice, Faculty of Mechanical Engineering, Department of Industrial Engineering and Management, Letn\u00e1 9, 042 00 Ko\u0161ice, Slovakia","institution_ids":["https://openalex.org/I183764125"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018569273","display_name":"Marek Vida","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405269422","display_name":"Communication cellulaire et MicroEnvironnement Tumoral","ror":"https://ror.org/044499078","country_code":"FR","type":"facility","lineage":["https://openalex.org/I32881790","https://openalex.org/I4405269422"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Marek Vida","raw_affiliation_strings":["Zeocem, a. s., 094 34 Bystr\u00e9 282, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zeocem, a. s., 094 34 Bystr\u00e9 282, Slovakia","institution_ids":["https://openalex.org/I4405269422"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5048604726"],"corresponding_institution_ids":["https://openalex.org/I183764125"],"apc_list":null,"apc_paid":null,"fwci":0.7292,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.81749343,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"23","issue":null,"first_page":"1195","last_page":"1200"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9057999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9057999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.037700001150369644,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.01489999983459711,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/value-analysis","display_name":"value analysis","score":0.9259999990463257},{"id":"https://openalex.org/keywords/functional-cost-analysis","display_name":"functional-cost analysis","score":0.9120000004768372},{"id":"https://openalex.org/keywords/product-cost-reduction","display_name":"product cost reduction","score":0.5070000290870667},{"id":"https://openalex.org/keywords/product-pricing","display_name":"product pricing","score":0.5419999957084656},{"id":"https://openalex.org/keywords/competitiveness","display_name":"competitiveness","score":0.5490000247955322}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8805220127105713},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.8520212173461914},{"id":"https://openalex.org/C86992474","wikidata":"https://www.wikidata.org/wiki/Q763591","display_name":"Quality function deployment","level":3,"score":0.611439049243927},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.6007317304611206},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.5937937498092651},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5647667050361633},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.5142006874084473},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.49133411049842834},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4496413767337799},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4367119073867798},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4358018636703491},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.43218791484832764},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4270709455013275},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.42564719915390015},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.42002543807029724},{"id":"https://openalex.org/C19351080","wikidata":"https://www.wikidata.org/wiki/Q1395034","display_name":"New product development","level":2,"score":0.38946670293807983},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.36711806058883667},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24738287925720215},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2157725989818573},{"id":"https://openalex.org/C545102676","wikidata":"https://www.wikidata.org/wiki/Q1780667","display_name":"Product management","level":3,"score":0.16246342658996582},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.13207662105560303},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.10762473940849304},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09379032254219055},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s2212-5671(15)00331-7","doi":"https://doi.org/10.1016/s2212-5671(15)00331-7","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00331-7","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2212567115003317/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/s2212-5671(15)00331-7","doi":"https://doi.org/10.1016/s2212-5671(15)00331-7","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00331-7","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2212567115003317/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5}],"study_designs":[],"awards":[{"id":"https://openalex.org/G4349398781","display_name":"Proakt\u00edvne kr\u00edzov\u00e9 riadenie priemyseln\u00fdch podnikov zalo\u017een\u00e9 na koncepte controllingu","funder_award_id":"1/0669/13","funder_id":"https://openalex.org/F4320323641","funder_display_name":"Vedeck\u00e1 Grantov\u00e1 Agent\u00fara M\u0160VVa\u0160 SR a SAV"}],"funders":[{"id":"https://openalex.org/F4320323641","display_name":"Vedeck\u00e1 Grantov\u00e1 Agent\u00fara M\u0160VVa\u0160 SR a SAV","ror":"https://ror.org/044gwpv05"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2206988166.pdf","grobid_xml":"https://content.openalex.org/works/W2206988166.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1155278359","https://openalex.org/W2069343221","https://openalex.org/W2116513124","https://openalex.org/W2185457525","https://openalex.org/W2238422648","https://openalex.org/W2789280203"],"related_works":["https://openalex.org/W304849912","https://openalex.org/W191602514","https://openalex.org/W3152937228","https://openalex.org/W2906194871","https://openalex.org/W4249108758","https://openalex.org/W1585986614","https://openalex.org/W2997891697","https://openalex.org/W3041759431","https://openalex.org/W2309387499","https://openalex.org/W2991997919"],"abstract_inverted_index":{"This":[0,94],"paper":[1],"deals":[2],"about":[3],"the":[4,11,25,51,71,92,130,165,195],"problematic":[5],"of":[6,68,73,79,91,110,127,132,137,162,185,197,216],"target":[7,111,140,147],"costing":[8,63,112,119,141,150,212],"implementation":[9],"into":[10],"managerial":[12],"decisions.":[13],"These":[14],"decisions":[15],"make":[16],"value":[17,74],"analysis":[18,82],"principles":[19,72],"for":[20,29,100],"increasing":[21],"in":[22,103,115,129],"competitiveness":[23],"by":[24,37,76,164,172],"setting":[26],"off":[27],"limits":[28,214],"maximum":[30],"allowable":[31],"costs":[32,126,184],"which":[33],"should":[34],"not":[35,205],"exceeded":[36],"company":[38],"manufacturing.":[39],"By":[40],"this":[41,178],"approach":[42,95,123],"is":[43,113,152,170,180,199,204],"possible":[44,181],"to":[45,59,124,159,182,207],"improve":[46],"product":[47,128,163,198],"quality,":[48],"service,":[49],"shortening":[50],"research":[52],"and":[53,56,83,106,134,143,174,202],"development":[54,135],"period":[55],"continual":[57],"effort":[58],"lower":[60],"costs.":[61],"Target":[62,118,149,211],"as":[64],"a":[65,88,97],"modern":[66,154],"method":[67],"calculation":[69,120,142,145,151,213],"uses":[70],"analysis,":[75],"using":[77],"instruments":[78],"functional":[80,89],"cost":[81,215],"quantitative-function":[84],"deployment":[85],"can":[86],"provide":[87],"differentiation":[90],"product.":[93,186],"has":[96],"high":[98,201],"importance":[99],"quality":[101],"assurance":[102],"pre-production":[104],"phase":[105,131,179],"it's":[107],"increasing.":[108],"Application":[109],"growing":[114],"praxis":[116,188],"still.":[117],"introduce":[121],"system":[122],"quantify":[125],"constructive":[133],"activities":[136],"production.":[138,217],"Comparison":[139],"traditional":[144],"show":[146],"gap.":[148],"new":[153],"instrument":[155],"that":[156],"it":[157],"facilitates":[158],"manage":[160],"price":[161,169,196],"customers\u2019":[166],"requirements.":[167],"The":[168],"determined":[171],"market":[173],"customer's":[175],"needs.":[176],"In":[177,187],"fix":[183],"we":[189],"often":[190],"meet":[191],"with":[192],"situation":[193],"where":[194],"very":[200],"customer":[203],"ready":[206],"pay":[208],"so":[209],"much.":[210]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":2},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}