在经济市场环境的驱使下,生产制造企业之间的竞争越来越激烈,如何提高企业的市场份额,节省企业的投资成本已经成为企业经营的重点。基于此,本文对生产制造类企业产品目标成本管理进行探讨。 Driven by the economic market environment, the competition among manufacturing enterprises is becoming more and more intense. How to increase the market share of enterprises and save the investment cost of enterprises has become the focus of business operation. Based on this, this article explores the target cost management of production-oriented enterprises.