目标成本管理下皮革企业成本控制分析与对策研究

Analysis and Countermeasures of Cost Control of Leather Enterprises under Target Cost Management

对于皮革企业来说,目标成本管理是非常关键的手段,科学应用此方法,可使其绩效得到一定程度的提升。本文通过分析皮革企业现存问题及成因,从明确目标成本、实现目标成本、目标成本的考核3个阶段介绍了基于目标成本理念的皮革企业成本控制流程,并以海宁中国皮革城为例进行了应用实证,从控制研发阶段的成本、控制采购阶段的成本、控制生产阶段的成本、控制营销和服务阶段的成本、目标成本的考核与激励等方面提出基于目标成本管理角度解决皮革企业成本控制问题的策略。

For leather enterprises, target cost management is a very key means. The scientific application of this method can improve their performance to a certain extent. By analyzing the existing problems and causes of leather enterprises, the cost control process of leather enterprises was introduced based on the concept of target cost from three stages: clarifying the target cost, realizing the target cost and assessing the target cost. Taking Haining China Leather City as an example. The strategies were put forward to solve the cost control problem of leather enterprises from the perspective of target cost management from the aspects of controlling the cost of R & D stage, controlling the cost of procurement stage, controlling the cost of production stage, controlling the cost of marketing and service stage, and the assessment and incentive of target cost.