纸制品一直以来是人们生产和生活必不可少的工具之一,其产业曾被誉为“永不衰竭的产业”。但是近几年随着我国经济增速放缓,工业用纸的市场逐渐萎缩,加之国家对环境保护的力度逐渐增大,高污染的纸制品行业深受其影响,如何应对当前的经营环境是纸制品企业面临的一个重要问题。本文以纸制品企业的成本管理为研究对象,在总结当前我国纸制品企业成本管理存在问题的基础上,从目标成本管理的视角提出相应的改进措施和办法,以期能够帮助其有效降低企业成本,提高经营管理水平。 Paper products have always been one of the indispensable tools for people’s production and life, and their industry has been praised as “never-failing industry ”. However, with the economic slowdown in China and the shrinking of industrial paper market in recent years, coupled with the gradual increase of environmental protection efforts by the state, the highly-polluting paper products industry is greatly affected by its impact on the current business environment Paper products business is facing an important issue. This paper takes the cost management of paper products enterprises as the research object, summarizes the existing problems of the cost management of paper products enterprises in our country, and puts forward the corresponding improvement measures and methods from the perspective of the target cost management in order to help them to reduce the cost, Improve the management level.