Definicja target costs (CO-PC)

Co znaczy TARGET COSTS (CO-PC):

The costs expected to be incurred when a specific quantity is produced.

In Cost Object Controlling, the target costs are calculated on the basis of the planned values of a service unit (such as the planned cost of a production order) and the control quantities (such as the yield delivered to stock).

Target costs can be used for purposes such as:

To determine variances To valuate work in process To valuate unplanned scrap