水利施工企业工程项目目标成本管理

Target Cost Management in Engineering Projects for Water Conservancy Construction Enterprises

在阐述目标成本管理的背景和主要内涵的基础上,重点提出目标成本管理的实施方案,包括建立成本管理系统、营销阶段的成本控制及其相关工作、工程项目目标成本的确定、项目前期成本策划和目标成本的分解、目标成本的过程控制、成本分析和成本考核等内容。在结论中,简述了推行目标成本管理后取得的显著效果,主要解决的问题以及存在的问题和有待改进的建议。

In this paper the background and main contents of target cost management are elaborated and how it can be implemented is comprehensively discussed. The implementation plan has been put forward, including establishment of cost management system, cost control at the marketing stage, determination of target cost, cost planning in the project prophase, resolution of target cost,process control of target cost,the cost analysis and examination. Finally, remarkable effects have been achieved after the implementation, and main problems solved are concluded. Prob- lems which still exist and suggestions for their improvement are also proposed.