《财务与会计》1986年第4期刊登了拙作《我厂是怎样推行目标成本管理的》,介绍了盘锦化肥厂目标成本的管理方法。应一些读者的要求,现再补充介绍一下该厂目标成本、利润分解的具体做法。一、企业管理费与车间经费的确定与分解 1.先将企业管理费分为三部分。(1)固定费用部分,包括工资、提取的职工福利基金、工会经费、折旧费、大修费、保险费、职工教育经费,凡属于统一提取或分配的,根据提取的比例或固定分配的标准直接确定。(2)厂控可变费用部分,包括水电汽费、取暖费、利息支出、排污费等。这些费用虽然属 Finance & Accounting, No.4, 1986, published my book entitled How to Implement Target Cost Management in Our Plant, and introduced the management method of the target cost of Panjin Fertilizer Plant. At the request of some readers, we will now introduce the specific measures of the target cost and profit decomposition of the plant. First, corporate management fees and workshop funding to determine and break down 1. First, corporate management fee is divided into three parts. (1) The part of fixed costs, including salary, staff welfare fund withdrawn, labor union expenses, depreciation expenses, overhaul expenses, insurance premiums and employee education expenses, shall be collected directly or allocated directly according to the proportion withdrawn or fixedly allocated directly determine. (2) The variable part of factory control charges, including utilities charges, heating costs, interest expenses, sewage charges. Although these costs belong