按市场价格确定目标成本的方法研究

A Study on the Method of Determining the Target Cost According to theMarket Price

要想保证产品生产出来以后能顺利地销售出去并保证目标利润，必须在产品的规划与设计阶段就是进行成本控制，要作到这一点，关键在于要根据市场上消费者能够承受的价格水平去确定目标成本，本论文阐述了这一基本原理。

In order to control the cost during the stage of product planning anddesign so that the sales as well as the profit target can be achieved,the keyissue lies in to determine the target cost according to the market price.In this paper,the basic principle on this aspect in explained,with a case to illustate the process of the method.