Applying the Target Costing Method at Vietnamese Garment Enterprises

This study evaluated the ability to implement the Target Costing method in Vietnamese garment enterprises. Based on the study’s findings, some solutions were proposed to apply this method to Vietnamese garment enterprises. The study’sresultsshow that the application of Target Costing method in Vietnamese garment enterprises is necessary and feasible, and Vietnamese garment enterprises are fully qualified to implement this method. This study also presented the application of the Target Costing method associated with the characteristics of Vietnamese garment enterprises.