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目标成本是企业通过测算制定的、计划在未来一定时期内完成的产品成本。目标成本管理是企业以具有竞争性的市场价格为尺度,扣除目标利润后倒推出产品的目标成本,并利用目标成本来约束产品生产全过程的成本管理方法。目标利润是企业可持续发展的前提和保障,因此,目标成本管理是将企业的经营战略与市场竞争有机结合起来的全面成本控制系统。
The target cost is the product cost that the enterprise has made through calculation and planned to be completed within a certain period of time in the future. The target cost management is the cost management method that the enterprise restricts the whole process of product production by using the target cost with the competitive market price as the standard, deducting the target profit and pushing the target cost of the product. The target profit is the premise and guarantee of the sustainable development of the enterprise. Therefore, the target cost management is a comprehensive cost control system which organically combines the business strategy of the enterprise with the market competition.