Resumen

ARMELA BLANCO, Laydis. Target Costing in Planning Process. Cofin [online]. 2017, vol.11, n.2, pp. 192-205. ISSN 2073-6061.

Due to the constant exigencies of markets in which companies operate, and international competition, these are obliged to build and maintain competitive advantage which allows them to increase productivity, provide adequate customer service, achieve high quality, and maximize time. Target cost plays an important role therein because its approach differs from the traditional way of determining costs, which allows companies to reduce them and increase profit, as well as plan, control, and make decisions adequately. This paper is aimed at critically examining the importance of planning to target cost, and weather it is possible or not its implementation in the current conditions of the Cuban economy.

Palabras clave : Target Cost; Strategy; Management; Cost Reduction.

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