Today, in the interrelated market place those enterprises are able to compete that manage to pin hope in continuance of their own commercial activity. More simply, they should manufacture some products with competitive advantages and introduce them to market, that they possess high quality with a reasonable use life and at the same time to be costeffective for both producer and consumer in terms of price. In the past time, the system of pricefinding was traditional for production that was followed by many defects accordingly, and it it made this often difficult to achieve the aforesaid goal; however, at present in order to achieve their long standing wish for durable activity and flourishing and acquiring stable customers, enterprises have made useful efforts and through emergence of new creativity and innovations, they have introduced modern techniques to indentify final cost accurately. In the present article, through conducting a review on two modern techniques of Target Costing and Activity Based Costing, we have interpreted a brief history and analysis about other aspects of these two techniques in a descriptive way.
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