Implementing Target Costing Method in a Construction Project

Anamaria Tepes-Bobescu () and Ileana Sorina Rakos ()

Knowledge Horizons - Economics, 2015, vol. 7, issue 3, 168-175

Abstract: Article discusses the implementation of target costing method in a construction project that takes place in Romania. There are treated the concepts of cost and target cost of specialty literature and also are presented the stages to be completed in implementing target costing method. To implement targeted costing method a case study was done on a building project. The article ends with authors’ conclusions based on implementing target costing method in a construction project and the advantages and its limits.

Keywords: Target costing; construction project; cost management; direct costs; indirect costs (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:3:p:168-175

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