将现代化的目标管理方法应用于成本管理工作之中,就是目标成本管理。目标成本管理比传统的成本管理具有鲜明的区别和显著的进步。传统成本管理局限在事后算帐,其管理过程分为成本计划、成本核算和成本分析3个阶段。成本计划是根据历年成本执行情况和上级要求而制定的,制定方法不十分科学,指标不具有竞争性。成本核算是在成本形成后的核算,即将发生的费用进行归集与分配,成本管理的工作量大部分花在这里,没有起到控制的作用。而成本分析则是将实际成本与计划或上年成本进行比较,或者是成本项目之间的分析,起不到激励的作用。目标成本管理则重在控制与激励过程,它分为目标的制定、目标的分解、目标的控制和目标管理的总结4个环节。它使成本管理从核算型转为管理型,从起反映、监督作用,转向经营决策作用。下面简单介绍资江机器厂目标成本管理工作的开展情况。 The application of modern goal management methods to cost management is target cost management. Target cost management has distinct and significant advancements over traditional cost management. The traditional cost management bureau is limited to reimbursement afterwards. The management process is divided into three stages: cost planning, cost accounting and cost analysis. The cost plan is based on the implementation of costs over the years and the requirements of superiors. The formulation method is not very scientific, and the indicators are not competitive. Cost accounting is the accounting after the costs are formed, and the impending costs are collected and distributed. The workload of cost management is mostly spent here and does not play a controlling role. The cost analysis is to compare the actual cost with the plan or the cost of the previous year, or the analysis of the cost items, and does not provide an incentive. Target cost management focuses on the control and incentive process. It is divided into four stages: the formulation of goals, the decomposition of goals, the control of goals, and the summary of goal management. It changes cost management from accounting type to management type, from reflection and supervision functions, to the role of management decision-making. The following is a brief introduction of the development of target cost management for Zijiang Machinery Factory.