成本企划的运行机制及其启示

Operative Mechanism of Target Costing and Its Significance

在成本企划的运行过程中,管理会计系统、组织系统、价值工程系统等各个子系统有机地交融在一起,它们相互影响和相互作用,形成了新产品(项目或服务)研究开发设计阶段的成本管理综合系统。成本企划的运行机制对我国企业的成本管理工作具有一定的借鉴意义。

In the process of target costing operation,systems of cost management,organization and value engineering mingle harmoniously and affect each other.Thus an integrated system in the phase of new product（project or service） development and designing is formed.It will be significant for China＇s enterprises to refer to the operative mechanism of target costing and better their cost management.