Célköltség

Célköltség, often translated as target costing, is a management accounting method used for cost reduction. It begins with the selling price of a product, which is determined by the market. The company then subtracts the desired profit margin from this selling price to arrive at the allowable cost, or target cost. This target cost represents the maximum amount the company can spend on producing the product while still achieving its profit goals.

Once the target cost is established, the company works to design and produce the product within this cost constraint. This often involves a cross-functional team, including design engineers, production personnel, and marketing specialists, who collaborate to identify cost-saving opportunities throughout the product lifecycle. Value engineering and value analysis are key techniques employed in target costing to scrutinize each component and process, seeking ways to reduce costs without compromising quality or customer satisfaction.

Target costing emphasizes proactive cost management rather than reactive cost control. It encourages companies to think about costs from the very early stages of product development, preventing cost overruns before they occur. This approach is particularly useful in competitive markets where price sensitivity is high and maintaining profitability requires careful cost control. By setting a clear cost objective, target costing helps companies align their product development and production strategies with their financial objectives.