TY  - JOUR
T1  - Goal Costing-Cost of Products (Works, Services) Calculation Methods Based on Systems Target Costing and Kaizen Costing in Sphere of Information Technologies
AU - Gorodilov, M.A. AU - Fetisova, O.A. 
JO  - International Business Management
VL  - 9
IS  - 5
SP  - 980
EP  - 986
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.980.986
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.980.986
KW  - Target costing
KW  -Kaizen costing
KW  -cost calculation
KW  -calculation methods
KW  -survive
AB  - In gffconnection with the general post-industrialization of society, the share of companies engaged in the products (works, services) of information technologies is increased. The study defines, the place of the information technology industry in the modern economy. It is leading to the expansion of the market and increasing of competition. In such circumstances, a greater ability to “survive” have those companies that are able to competently manage their costs and as a result, their profit. Currently, there is no single concept of cost accounting and cost calculation in the companies of information technologies. The absence of such concept determined the relevance of topic. It is proposed to use the method goal costing for calculation of the cost of products (works, services) of information technologies developed by researcher which based on principles of target costing and kaizen costing. The incremental algorithm of goal costing is reviewed and given the example of its using for calculation of the cost of products (works, services) of information technologies.
ER  -