目标成本管理是一种新型的成本管理方法,它对提高成本管理水平,消化增支因素,降低产品成本,提高经济效益具有十分重要的作用。我厂自1988年开展目标成本管理以来,可比产品成本平均降低率为3.6％,资金周转平均加速8.2天,主要经济指标一直居全省同行业之首。产值、销售、利润、实现利税、上交利税平均递增16.4％、13.7％、34.5％、34.7％、38.8％。1990年被评为全国产值物耗率最佳企业,1991年成为省行业经济效益排头兵企业。现将我们的主要做法,简介于下: 一、目标成本的确定确定目标成本是实行目标成本管理的首要环节,它是在成本预测的基础上,根据生产经营目标制订的。确定时要注意到科学性、可行性和合理性。目标过高,就会挫伤职工的积极性,影响推行;目标过低,又达不到节约挖 Target cost management is a new type of cost management method. It plays a very important role in improving the cost management level, digesting the cost increase factors, reducing the product cost, and improving the economic benefits. Since our factory began to implement target cost management in 1988, the average reduction rate of comparable product costs was 3.6%, and the average turnover of capital was accelerated by 8.2 days. The main economic indicators have been ranked first in the same industry in the province. Output value, sales, profits, profits and taxes, and taxes paid on average increased by 16.4%, 13.7%, 34.5%, 34.7%, and 38.8%. In 1990, it was named as the best enterprise in terms of production value and material consumption rate in China. In 1991, it became the leader in the economic benefits of the province. Now our main practices are described below: I. Determination of target costs The determination of target costs is the first step in the implementation of target cost management. It is based on cost forecasting and is based on production and business objectives. Be sure to take note of scientificity, feasibility, and rationality. If the goal is too high, it will dampen the enthusiasm of employees and affect the implementation; if the goal is too low, it will not reach the goal of saving and digging.