Скачать или смотреть Target Costing Explained (ROI vs Profit Margin Made Simple)

In this video, I explain target costing step by step using a simple pizza oven example.

Many students get confused by this formula because the 25% is NOT a sales profit margin — it is a return on investment (ROI) requirement.

In this video, you will learn:

What target costing really means

Why ROI is used instead of profit margin on sales

How to calculate target cost step by step

How to compare target cost vs as-if cost

How managers decide whether to proceed with a new product

This explanation is designed for:

Accounting students

CPA / CMA candidates

Anyone learning managerial accounting

If this video helps you understand target costing clearly,
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