论ABCM与目标成本管理的耦合

On ABCM Coupled with Target-based Cost Management

本文选择ABC条件下的目标成本管理为研究对象,强调了作业成本法和目标成本管理两者结合的必要性和可行性,在此基础上构建了作业成本法下的目标成本管理模式。通过本文的研究,可以为我国己经实施ABC条件下的目标成本管理的制造企业成本管理的改进给予一定的参考价值;对于尚未实施目标管理的企业来说,也可以为他们提供一个可供选择的成本管理模式,因而具有一定的实际意义。

Cost management is one of the important dements in the management of enterprises. Only by creating a good cost management system can enterprises maintain their advantages in cost- competition with constant innovations. There is a serious waste of cost in the traditional mode of production by the manufacturing enterprises in China. At present, the urgent affairs for Chinese manufacturing enterprises is to change their production methods, enhance their cost managements and improve their management level. Therefore, in fight of this phenomenon, this article chooses target - based cost management under the conditions of ABC as the research object. It lays the stress on necessity and feasibility of ABC combined with target - based cost management. This research offers some reference value to the improvement of the manufacturing cost management with target - based cost management under the conditions of ABC implemented already. For those enterprises that haven＇t implemented the target management, it also provides them with an alternative model of cost management. Thus there is some certain practical sense in it.