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市场经济的成熟发展,一方面为企业创造了更加良好的发展环境,另一方面也加剧了企业间竞争的激烈程度。企业为了提高自身经济效益,实现核心竞争力的提升,必须要加强经济管理,实现有限资源的最优化利用。目标成本管理具有执行到位、控制有序、目标明确等优势,因此受到了现代企业的青睐。文章首先概述了目标成本管理的基本概念,随后在分析目标成本管理内容和应用优势的基础上,就如何进一步提高其应用效率进行了说明。
The mature development of the market economy, on the one hand, has created a more favorable environment for the development of enterprises and, on the other hand, intensified the intensity of competition among enterprises. In order to improve their economic efficiency and enhance their core competitiveness, enterprises must strengthen economic management and optimize the use of limited resources. The goal of cost management with implementation in place, control and orderly, clear objectives and other advantages, it has been the favor of modern enterprises. The article first outlines the basic concepts of target cost management, and then on the basis of analyzing the content and application advantages of target cost management, explains how to further improve its application efficiency.