이 글에서는 타겟 코스팅에 대한 전반적인 내용을 중심으로 살펴보았다.
II. 타겟 코스팅(Target Cost)
◎ 타겟 코스팅, 목표원가
목표원가는 제품에 대해 기업이 최대로 허용할 수 있는 원가이면서 동시에 기업이 필요
로 하는 필수수익을 얻게 해주는 원가를 말한다. 즉, 원가에 기초하여 판매가격을
Introduction
In today’s business world, multinational companies from various industries all around the world are expanding their global reach, carrying their products, brands and services to even the most remote corners of the world. They encounter business environments that vary not only from their country of origin, but also vary greatly from each other. For this reason, foreign businesses
situation. In addition to that, the president of one carrier in the States said that a cash flow from its operations won’t meet liquidity needs and that it could run out of cash before year’s end.
Furthermore, FSCs have been spoiled by the increase of fuel cost which takes a big share of their operational cost and the decrease of the number of frequent flyers or long-distance customers.
etc.), management, marketing, and human resources.
Usage rate is an important variable for the hospitality industry. Just as a factory owner would wish to have his or her productive asset in use as much as possible (as opposed to having to pay fixed costs while the factory isn't producing), so do restaurants, hotels, and theme parks seek to maximize the number of customers they "process".
1.1 Company Background
The Hyundai Engineering and Construction Company was first founded by Chung Ju-Yung. And the establishment of Hyundai Motor Company took place a couple of decades later in 1964. In the early phase of the company’s development, it relied heavily on skilled labor forces and technologies in other advanced countries for automobile production. Hyundai Motor Company (hereina