经营预算是企业全面预算中的重要一环,而目标成本法作为现代企业一种行之有效的成本管理方法,在国内外都取得了良好的管理效用。笔者认为,如果能够在经营预算管理过程中合理运用目标成本管理的一些新思路和新方法,那么就可以做到合理安排资金支出、严格控制成本费用,为企业的经营提供一种新的管理模式。 Operating budget is an important part of an enterprise’s overall budget. However, as a cost-effective cost management method of modern enterprises, the target cost approach has achieved good management effectiveness both at home and abroad. The author believes that if we can reasonably apply some new ideas and new methods of target cost management in the process of operation budget management, then we can make reasonable arrangements for capital expenditures, strictly control cost and expenses, and provide a new management mode for the operation of enterprises .