Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations
2020 ◽
pp. 24-34
Keyword(s):
The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.
2020 ◽
pp. 13-20
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2020 ◽
pp. 52-61
2021 ◽
pp. 34-46
2021 ◽
pp. 9-19
2020 ◽
pp. 19-30
2021 ◽
pp. 15-29
2021 ◽
pp. 6-14
2021 ◽
Vol 13
(4)
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pp. 19-32
2021 ◽
pp. 6-15
2020 ◽
Vol 2020
(146)
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pp. 305-314