成本控制是企业经营永恒不变的目标,当前市场大环境的不断变化,企业能否加强对成本的管控,成为现代企业发展的重中之重。因此,如何熟练运用目标成本管理方法,协调成本管理与企业发展的关系,成为现代企业关注和探索的重点。 Cost control is the eternal goal of business management, the current market environment changes constantly, whether the enterprise can strengthen the control of costs has become a top priority of the development of modern enterprises. Therefore, how to skillfully use the target cost management method to coordinate the relationship between cost management and enterprise development has become the focus of modern enterprises’ attention and exploration.