随着市场经济的蓬勃发展,成本管理在企业经济管理中发挥的作用越来越大。成本管理不但能够帮助企业控制实际成本,而且还能使员工自觉控制相应成本费用,降低企业运营中的成本开支。本文对目标成本管理进行简单的阐述,认真探讨了实现目标成本控制的有效策略,同时分析了目标成本控制在企业经济管理中的作用。 With the vigorous development of market economy, cost management plays an increasingly important role in the economic management of enterprises. Cost management can not only help enterprises to control the actual cost, but also enable employees to consciously control the corresponding cost and reduce the cost of business operations. This article briefly describes the target cost management, discusses the effective strategies to achieve the target cost control, and analyzes the role of the target cost control in the enterprise economic management.