浅谈目标成本法在整车产品项目上的应用

The Application of Target Costing Method in Vehicle Product Project

目标成本管理,是区别于以制造为导向的传统成本管理法的较为先进的管理理念。在全世界广受欢迎,在汽车、造船、建筑工程、航天航空等各领域,发挥了巨大的作用。本文将以A公司的整车项目为案例对象,阐述目标成本法是如何从产品的市场和盈利能力来确定成本目标。

Target cost management is a more advanced management concept that is different from the traditional cost management method which is manufacturing-oriented. It is widely popular around the world. And it plays a huge role in the automobile, shipbuilding, construction,aerospace and many other areas. This paper will take the vehicle project of A company as the case object, and explain how the target cost method can determine the cost target from the market and profitability of the product.