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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. i 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, br. 1, 2024, str. 17-26. https://doi.org/10.14254/1800-5845/2024.20-1.2

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

Potnik Galić, K., Štavlić, K. i 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), str. 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. [pristupljeno 08.04.2025.];20(1):17-26. doi: 10.14254/1800-5845/2024.20-1.2

K. Potnik Galić, K. Štavlić i 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, br. 1, str. 17-26, 2024. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:277:020645. [Citirano: 08.04.2025.]

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Podaci o radu
Naslov (engleski)Impact of ABC Method Integration and Target Cost Method on the Reality of Product Profitability Assessment
AutorKatarina Potnik Galić
AutorKatarina Štavlić
AutorMirjana Radman Funarić
Autorova ustanovaSveučilište Josipa Jurja Strossmayera u Osijeku
Fakultet turizma i ruralnog razvoja u Požegi
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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... Više 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. Sakrij dio sažetka
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaMontenegrin Journal of Economics
Brojčani podacivol. 20, br. 1, str. 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
Datum objave publikacije2024
URL dokumentahttps://mnje.com/sites/mnje.com/files/currentissue/Komplet%20MNJE%20Vol.%2020,%20No.%201.pdf
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje 4.0 međunarodna (CC BY 4.0)
Datum i vrijeme pohrane2025-03-21 08:55:08
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