2026-06-10T20:40:16.676Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:505 2013-10-26T08:36:26Z 2

Concept of planning and target costing management as an instrument of controlling of car manufacturer BMW AG 2009 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/505 http://scindeks.ceon.rs/article.aspx?artid=1450-61140910062M V. Marjanović Almost all automobile producers have been enforced to enlarge own assortment by penetrating new market segments, in order to satisfy customers’ demands. Such business strategy has caused drastic increase of coordination costs, which accompanied with additional pressure of the financial crisis put automobile companies in difficult position. The use of controlling instruments, referred to strategic cost management was necessary in these circumstances. Based on practical experience, this paper seeks to explain the use of Target Costing or concept for cost planning and management as a controlling instrument for cost reduction at German automobile giant BMW Inc. The main advantage of this concept consists in a possibility of an early influence on costs, still in the design phase of a new automobile model. Its use is made easier by the fact that the new BMW automobile models possess the same platform and a large number of common components. The entire concept is based on an alternate use of „Top-Down“ and „Bottom-Up“ proceedings in cost projection and a matrix concept considering customers’ demands for specific automobile functions. article 53 9-10 62 73 1450-6114 Računovodstvo