所谓目标成本管理，就是单位充分利用价值规律，以市场为导向，以降低成本，增加效益为目标，通过层层分解指标强化分级经济核算，充分挖掘各个环节的潜力，并以成本否决、重奖重罚的利益机制为动力，充分调动广大职工当家理财积极性的一种有效的经营机制。目标成本管理包括目 The so-called target cost management, that is, units take full advantage of the law of value, market-oriented to reduce costs and increase efficiency as the goal, through hierarchical decomposition indicators to strengthen the classification of economic accounting, fully tap all aspects of the potential and cost-rejected, Penalty interest mechanism as a driving force, fully mobilize the enthusiasm of the majority of workers when their wealth management an effective management mechanism. Target cost management includes goals