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Scientific paper - Original scientific paper
Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment
Montenegrin Journal of Economics, 20 (2024), 1; 17-26. https://doi.org/10.14254/1800-5845/2024.20-1.2
Potnik Galić, Katarina; Štavlić, Katarina; Radman Funarić, Mirjana

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Potnik Galić, K., Štavlić, K. & Radman Funarić, M. (2024). Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment. Montenegrin Journal of Economics, 20. (1), 17-26. doi: 10.14254/1800-5845/2024.20-1.2

Potnik Galić, Katarina, et al. "Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment." Montenegrin Journal of Economics, vol. 20, no. 1, 2024, pp. 17-26. https://doi.org/10.14254/1800-5845/2024.20-1.2

Potnik Galić, Katarina, Katarina Štavlić and Mirjana Radman Funarić. "Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment." Montenegrin Journal of Economics 20, no. 1 (2024): 17-26. https://doi.org/10.14254/1800-5845/2024.20-1.2

Potnik Galić, K., Štavlić, K. and Radman Funarić, M. (2024) 'Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment', Montenegrin Journal of Economics, 20(1), pp. 17-26. doi: 10.14254/1800-5845/2024.20-1.2

Potnik Galić K, Štavlić K, Radman Funarić M. Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment. Montenegrin Journal of Economics [Internet]. 2024 [cited 2025 April 08];20(1):17-26. doi: 10.14254/1800-5845/2024.20-1.2

K. Potnik Galić, K. Štavlić and M. Radman Funarić, "Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment", Montenegrin Journal of Economics, vol. 20, no. 1, pp. 17-26, 2024. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:277:020645. [Accessed: 08 April 2025]

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Metadata
Title (english)Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment
AuthorKatarina Potnik Galić
AuthorKatarina Štavlić
AuthorMirjana Radman Funarić
Author's institutionJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The activity-based cost method's (ABC) primary goal is to provide information, most often related to analysing the profitability and pricing of a particular product. The information provided by the ABC method is beneficial in deter mining target costs. Companies that have successfully implemented the tar get cost model are recording success in cost reduction due to the quality in formation provided by this method in reducing the difference between the actual current product costs and allowable... More costs. The application of the ABC method is one of the most critical determinants for the successful application of the target cost method because the data on the costs of individual activi ties serve as a basis for calculating and determining target costs already in the product development and design phase. The aim of this paper is to point out the importance of the integration of the target cost method and the ABC method and to give an overview of the development of the integrated model. For this purpose, scientific methods of analysis and synthesis, compilations and comparisons, mathematical methods, and modelling and simulation methods will be used. Less
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleMontenegrin Journal of Economics
Numberingvol. 20, no. 1, pp. 17-26
p-ISSN1800-5845
e-ISSN1800-6698
DOIhttps://doi.org/10.14254/1800-5845/2024.20-1.2
URN:NBNurn:nbn:hr:277:020645
Publication2024
Document URLhttps://mnje.com/sites/mnje.com/files/currentissue/Komplet%20MNJE%20Vol.%2020,%20No.%201.pdf
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution 4.0 International (CC BY 4.0) icon
Created on2025-03-21 08:55:08
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