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随着社会主义市场经济的快速稳定发展和现代企业制度的逐步完善,决定企业的生存和发展的因素成为企业的生产成本和产品的质量。但是现阶段很多企业依然采用传统的成本管理体系来进行企业经济的管理,这种旧的经济管理制度无法适应激烈的市场竞争环境,逐渐被市场所淘汰。现代化的企业管理亟需寻找一个更加科学的、高效的成本管理方法。目标成本管理可以最大限度的降低成本,提高企业的经济效益。本文笔者将针对目标成本管理在企业经济管理中的应用所存在的问题来谈谈自己的看法。
With the rapid and steady development of the socialist market economy and the gradual improvement of the modern enterprise system, the factors that determine the survival and development of enterprises have become the production costs and product quality of enterprises. However, at this stage, many enterprises still adopt the traditional cost management system to manage the enterprise economy. This old economic management system can not meet the fierce market competition environment and is gradually eliminated by the market. Modern enterprise management urgently needs to find a more scientific and efficient cost management method. The goal cost management can reduce the cost to the greatest extent and improve the economic benefit of the enterprise. In this paper, I will talk about my views on the problems existing in the application of target cost management in enterprise economic management.