Interne Unternehmensrechnung als Instrument des marktorientierten Zielkostenmanagements – ausgewählte Probleme und Lösungsansätze

The indispensable use of Management Accounting techniques in context with Target Costing faces some problems which are: the single period included, the treatment of overhead costs as well as the limited use of heuristic rules which should lead to optimal solutions. Whether the literature arises some discovery progress, there are further methodical weak points. This article makes a contribution to them. First, the methodology of Target Costing will be briefly characterized. After that, the developmentof further approaches will be discussed. There are: a dynamic Target Costing, a retrograde Multi Product Target Costing as well as a marginal cost and utility oriented target cost splitting. Beside the already existing solutions regarding to the topic of Target Costing, some suggestions derived from investment appraisal, cost accounting, marketing and budgeting theory are included. Copyright Springer-Verlag 2008