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“目标成本”是成本目标管理或目标成本管理实施中经常使用的一个概念。一种流行的看法是:“目标成本是指企业在既定的产品销售价格、销售税金的条件下,为保证实现目标利润所制定的应达到的成本水平“(《成太与价格资料》1986年第3期第25页)。笔者认为,该定义突出了“目标成本”作为一种决策成本的质的规定性。但其内容,笔者以为应用如下几点来描述:第一,目标成本是一总和概念,是特定产品品种结构下各产品成本的总和;第二,目标成太是在成本预测的基础上进行优化决策的结果,是预计数;第三,成本优化决策以收益最大为目标,是使收益最大的某一特定产品品种结构的产品总成本。
“Target cost” is a concept often used in the implementation of cost goal management or target cost management. A popular view is: “The target cost refers to the cost level that should be achieved to ensure the achievement of the target profit under the condition that the company has established the sales price of products and sales tax.” (“Cheng Tai and Price Information”, 1986 No. 3, p. 25). The author believes that this definition highlights the “target cost” as a qualitative prescription for the cost of a decision. But its content, the author thinks that the application of the following points to describe: First, the target cost is a sum of the concept, is the sum of the product cost of a specific product variety structure; Second, the target Chengtai is based on cost forecasting optimization The result of the decision is the expected number. Third, the cost optimization decision is aimed at the maximum revenue, and is the total product cost of a particular product variety structure that maximizes the return.