Próba falsyfikacji podstawowego twierdzenia Target Costing w modelu dyskontowym

Abstract

The purpose of this paper is to falsify the basic Target Costing (TC) theorem in the discount model to protect investors from making wrong decisions about implementing inventions, as can be the case with the traditional TC model. The financial and mathematical model of an innovative undertaking was used as a simulation model to find the minimum profit rate and unit allowable cost, which is a critical point dividing innovative ventures into meeting and failing to meet financial success conditions. An attempt to falsify a basic theorem using modus tollendo tolens of classical logic was to demonstrate that there is such a unit allowable cost equal to the unit planned cost for which NPV and IRR do not meet the conditions of financial success. An attempt to falsify basic TC theorem failed. This means that TC has corroborated. Investors using the discount TC model as a tool to support the decision to implement an invention can do so without fear of making the wrong decision.(original abstract)