基于价值链成本管理的目标成本法

The Target Costing 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, and from a strategic point of view, the paper puts forward that the cost control should reconstruct the cost management mode, change from the internal manufacturing cost control to the total product cost control. And based on the value chain of enterprise activities, it should break down the full cost of the product, and analyze the cost drivers of each value activity in the value chain in detail, and distribute target costs into each activity in the value chain, and coordinate and optimize value activities, so as to maximize the value increment created by various value operations of enterprises with outstanding core competence and competitive advantage.