Calculation Methods of the Cost of Information Technologies Goods (Works, Services) Based on the Target Costing and Kaizen Costing Systems

Olga A. Fetisova ()
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Olga A. Fetisova: Perm State National Research University, Russia

Finansovyj žhurnal — Financial Journal, 2015, issue 6, 90-101

Abstract: The article defines the place of the information technology industry in the modern economy and reviews the key features of target costing and kaizen costing. The author developed and proposed to use her own goal costing method for calculation of the cost of information technologies goods (works, services), which is based on principles of target costing and kaizen costing. The study reviews the step by step algorithm of goal costing and gives the example of its using for calculation of the cost of goods (works, services) of information technologies.

Keywords: target costing; kaizen costing; calculation of the cost; goal costing; calculation method of the cost (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150609:p:90-101

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