基于全生命周期理论的企业成本企画管理研究——以G汽车公司为例

The Study of Enterprise Target Costing Management Based on WLCC Theory——A Case of G Motor Company

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.