@misc{Masztalerz_Marek_Model_2007,
 author={Masztalerz, Marek},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1175, s. 220-229},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The paper presents the key elements of the Value-Based Target Costing (VBTC) model built by the author in his theoretical research. The VBTC model links the target costing method and the value creation concept. Two different value-oriented target cost calculation models are built. The first model is based on the free cash flow approach (NPV & IRR) and the second - on the residual income approach (EVA & MVA). (original abstract)},
 type={artykuł},
 title={Model rachunku kosztów docelowych zorientowanego na kreowanie wartości},
}