在成本决定竞争优势的今天，成本目标已成为企业战略目标中最重要的组成部分，产品生命周期成本法、目标成本规划法、标竿法、成本动因分析法等制定成本目标的方法虽已在企业初见成效，但由于成本目标不尽合理和措施落实不到位，真正达到“最佳成本目标”的企业却寥寥可数。在? In today’s cost-determining competitive advantage, the cost target has become the most important part of the company’s strategic goals. Although the method of setting cost targets such as the product life cycle cost method, target cost planning method, benchmarking method, and cost driver analysis method is already The company has achieved initial success, but due to the unreasonable cost target and inadequate implementation of measures, there are few companies that truly meet the “best cost target”. in?