目标成本管理在企业中的地位与作用为实现现代企业的要求，实现以较小的投入创造较大的经济效益，降低成本是基础，欲要降低成本，加强企业财务管理，节约开支是关键。根据企业的特点，将目标成本引入生产经营管理的全过程，把成本目标具体化到每道工序、每个工作岗位和每个职 Target cost management in the enterprise’s status and role In order to achieve the requirements of modern enterprises, with less investment to create greater economic benefits, reduce costs is the foundation, want to reduce costs and strengthen financial management, cost savings is the key. According to the characteristics of the enterprise, the target cost will be introduced into the whole process of production and operation management, and the cost target will be embodied in every process, every job and every post