论纺织企业的目标成本管理

The Target Cost Management in the Textile Enterprises

市场的竞争归根结底是企业成本的竞争。根据国内外许多企业的实践经验表明 ,目标成本管理是行之有效的成本管理方式 ,可以适用于任何需要控制的成本领域。我们在参考了国内外关于目标成本管理问题研究的同时 ,吸收并利用会计界提出的新的成本管理观念 ,尝试着对目标成本管理内容加以界定。

The market's competition makes decision to the cost competition among the enterprises.The practice experience of many enterprises home and abroad makes clear that the target cost management is an effective cost management style,and it is applicable to any cost domain which are required to control.We define the content of target cost management on the basis of consulting the theory of target cost managment,absorb and make use of the latest cost management concept in accounting circles.