成本目标管理是一种松散型的管理体制,强调个人自愿确定目标,不受外界压力和影响。在目标实施过程中,让执行者自我控制,独立自主的完成目标,充分发挥每个人的主动性和积极性,提高工作能力,全力以赴地去完成企业成本总目标。成本目标管理,是通过设立目标,分解落实;组织实施,认真管理;评价成果,总结反馈等三个阶段进行工作,这是一个周期。成本目标管理的过程,就是从这一阶段转入下一阶段,从这一周期,转入下一周期的循环往复过程。每一循环期的成本目标,都应有新的内容和新的水平,因此,实行成本目标管理,要反对墨守成规,安于现状。要有勇于创新思想,开展新的生产经营活动。实行成本目标管理时,需要对生产费用,按其同生产量的关系,划分为固定成本、变动成本和半变动成本三类,以便区别对待,进行有效管理。这样划分,主要是为了明确责任,便于分斫,寻求成 Cost target management is a loose type of management system, emphasizing that individuals voluntarily determine their goals, free from outside pressure and influence. In the implementation process of the goal, the executives are allowed to self-control, independently complete the goal, give full play to each person’s initiative and enthusiasm, improve their work ability, and go all out to complete the total cost of the business goals. The goal management of costs is to work through three phases: setting goals, decomposing them, organizing implementation, earnest management, evaluating results, and summarizing feedback. This is a cycle. The process of cost target management is to move from this stage to the next stage, from this cycle to the cycle of the next cycle. The cost targets for each cycle period should have new content and new levels. Therefore, to implement cost target management, we must oppose sticking to conventions and be content with the status quo. We must have the courage to innovate ideas and launch new production and business activities. When implementing cost objective management, it is necessary to divide production costs into fixed costs, variable costs, and semi-variable costs according to their relationship with production volume, so that they can be treated differently and effectively. This division is mainly to clarify responsibilities, facilitate the delivery, and seek