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在国内外经济环境日益严峻的情况下,各行业的全球性竞争加剧,企业的成本管理水平已成为决定企业能否在行业中立足并可持续发展的重要因素。目标成本管理的理念正是产生于这样的经营环境和市场环境下,按照市场公允价格及公平的商业条件下确定的产品或服务价格不容易受企业自主决定,同时企业的股东又有着最基本的投资报酬率的要求,企业的经营管理层必须在充分考虑与权衡两方面的基础上加强成本管理的水平。目标成本管理即是基于企业产品的公允销售价格及目标利润水平前提下制定的成本管理方法。以下以某机械工业企业的实际业务为例浅谈目标成本管理的具体实施方法。
With the increasingly tough economic environment at home and abroad, the global competition in various industries is aggravated. The cost management of enterprises has become an important factor that determines whether enterprises can establish themselves in the industry and make sustainable development. The concept of target cost management is precisely arising from such a business environment and market environment. The prices of products or services determined according to market fair prices and fair business conditions are not easily determined by the enterprises themselves. At the same time, the shareholders of enterprises have the most basic The rate of return on investment, business management must take into account both the trade-offs and to strengthen the level of cost management. The target cost management is the cost management method based on the fair sales price of the enterprise product and the target profit level. The following to a real estate machinery industry enterprises as an example to talk about the specific implementation of the target cost management.