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本文首先对目标成本法的应用优势进行简单阐述,然后结合鱼糜制品研发分析成本控制中存在的问题,进而提出如何合理应用目标成本法在产品研发过程中优化成本控制,实现企业成本的有效管理,提高企业经济效益。
In this paper, the advantages and disadvantages of the target cost method are briefly described. Then the problems existing in the cost control are analyzed based on the research and development of the surimi product. Then the paper proposes how to use the target cost method to optimize the cost control in the product development process and realize the effective management of the enterprise cost , Improve the economic efficiency of enterprises.