发电设备企业目标成本管理实施研究

Research on Implementation of Target Cost Management in Generating Units Manufacturers

阐释了目标成本管理理论及其价值,构建了典型产品成本模型,从目标成本管理实施的营销标前评审价格决策、产品设计成本测算、新产品研发成本预测、采购成本监控、制造费用控制、企业内配套控制6个方面探讨降低成本、同时保有一定的利润和持续竞争优势的途径。

This paper describles target cost management theory and its value in application, and by setting up a Typical Products Cost Model, makes a comprehensive presentation on six aspects of cost reduction, which includes assesment of price. and decision before submithing tender, estimation of costs of product engineering, forecast of cost of new products engineering, supervision of procurement cost, control of manufacturing costs, and control of enlerprise internal cost balancing.