随着市场经济的发展,企业间竞争日益加剧,供水企业也面临着巨大的压力,在这种形势下,以市场为导向,要改变企业原有内部成本管理的弊端,来满足日益严格的成本管理需求——目标成本管理成为企业成本管理的新模式。它的应用为供水企业降低成本、开拓市场、增加利润等提供了最佳的空间。但是目标成本法是个新生事物,在供水企业的应该还是初级阶段,难免存在一些困惑,所以在应用中一些问题还有待于我们去思考。 With the development of market economy, the competition between enterprises is aggravating and water supply enterprises are also under tremendous pressure. Under this situation, market-oriented, it is necessary to change the drawbacks of enterprise’s existing internal cost management to meet the increasingly stringent cost Management needs - the goal of cost management has become a new model of cost management. Its application provides the best space for water supply enterprises to reduce costs, develop new markets and increase profits. However, the target cost method is a new thing. It is inevitable that there are some puzzles in the water supply enterprises. Therefore, some problems in application still need to be considered by us.