基于价值链成本管理的目标成本法

The Target Cost Method Based on the Value Chain Cost Management

论文针对目前中小企业传统成本管理的缺陷,提出了成本控制应从战略的角度,重构成本管理模式,从产品内部制造成本控制向产品总成本控制转变,以企业活动的价值链为基础,来分解产品的全部成本,详细分析价值链中每一个价值活动的成本动因,将目标成本分解到价值链中的每一项作业中,协调和优化各项价值作业,以突出的核心能力与竞争优势最终使企业各项价值作业所创造的价值增加量最大化。

In view of the shortcomings of the traditional cost management of small and medium-sized enterprises, the paper puts forward that the cost control should reconstruct the mode of cost management from the strategic point of view, transform the internal manufacturing cost control of products to total cost control of products. Taking the value chain of enterprise activities as the basis, we can decompose the total cost of products, analyze the cost drivers of every value activity in the value chain in detail, decompose the target cost into every operation of the value chain, coordinate and optimize value activities, so as to outstanding core competence and competitive advantage, and ultimately maximize the value added created by the various value activities of the enterprise.