目标成本管理在制造业企业的应用研究

Application of target cost management in manufacturing enterprises

随着市场的竞争越来越激烈,企业的成本管理也在新的环境下变得越来越复杂。企业强化成本管理的控制,可为自身创造更大的价值效应,目标成本管理已在很多制造业企业内部运用,但在运用的过程中也存在一定的问题,阻碍了目标成本管理的推广,无法使其发挥真正的高效作用。文章分析了目标成本管理应用环境、制造业企业目标成本管理中存在的问题及解决对策,旨在提高制造业企业成本管理水平,增强企业竞争力,促进企业健康发展。

As the competition in the market becomes more and more fierce,the cost management of enterprises is becoming more and more complex in the new situation.Enterprises to strengthen the control of cost management,can create a greater value effect for them-selves,target cost management has been used within many manufacturing enterprises,but there are also certain problems in the process of application,hindering the promotion of target cost management,can not make it play a really efficient role.This paper analyzes the applica-tion environment of target cost management,the problems and countermeasures in the target cost management of manufacturing enterprises,and aims to improve the cost management level of manufacturing enterprises,enhance the competitiveness of enterprises,and promote the healthy development of enterprises.