摘要
成本企画作为成本管理进一步深化与发展衍生而来的新兴的管理模式,区别于传统成本管理对已发生成本的管理,号召在产品的设计、开发阶段就着手成本控制,设立成本目标,并以此作为后续工作的灯塔和准绳,指引着产品在采购、生产、销售和服务阶段整个产品生命周期的成本管理与改善。本文从产品全生命周期的视角,通过对G汽车公司在产品生命周期各阶段成本企画的具体运作与应用的案例研究,探讨成本企画具体"如何做"的问题。
Target costing as an emerging management mode for further deepening and development of the cost management, is different from the management of occurred cost in traditional cost management. It calls for cost control during the design and development stages of the product, sets up cost target, and takes it as the lighthouse and criterion for the follow-up process. Target costing guides the cost management and improvement in purchasing, production, sales and service stage of the entire product lifecycle.From the perspective of product lifecycle, this paper discusses the specific 'how to do'problem of target costing, through the case study of the specific operation and application of the target costing of G motor company in each stage of product lifecycle.
出处
《财会通讯(中)》
北大核心
2017年第1期3-10,共8页
Communication of Finance and Accounting
基金
国家自然科学基金面上项目"动态高管薪酬契约研究:基于战略视角"(项目编号:71372150)
国家自然科学基金面上项目"激励创新的薪酬契约研究--侧重风险承担视角"(项目编号:71572197)
国家自然科学基金重点项目"中国企业管理会计理论与方法研究"(项目编号:71032006)阶段性研究成果
全国会计领军人才培训工程特殊支持计划课题研究项目的支持