浅谈目标成本管理在现代企业管理中的应用

The Application of Target Cost Management in Modern Enterprises

传统的成本管理体系是为温和的竞争环境设计的,无法适应现今竞争激烈的商业环境,因为它是事后控制成本,试图寻找暂时的均衡,没有彻底地解决成本降低问题,。引进目标成本管理,并运用于产品生产经营的事前、事中、事后,将成本预测、成本决策、成本计划、成本控制、成本核算、成本检查与分析有机的结合起来,以寻求更大的成本降低空间,为提高企业的经济效益提供新的途径。

Traditional cost management is designed for the mild competition;it can’t adapt the Commercial environment with violent competition.Because it is post-control to the cost,andtries to seek the balance it can not thoroughly reduce the cost.Now the target cost management is introduced,and used in the pre-production,production,and post-production,it combines the cost prediction,decisionmaking,arrangement,control,accounting,as well as analysis and check,so that we can seek more room to reduce the cost.This offers a new path to improve the economical benefit for the enterprises.