论文部分内容阅读
在经济发展的过程中,制造业做出了较大的贡献,但是由于制造业在成本管理中的不足导致较多的资源没能得到利用,这不仅对制造业的发展造成了较大的影响,同时对于市场经济的发展也造成了负面的影响。因此,对制造业成本进行合理的规划变得十分重要。在市场经济中,目标成本法是制造业成本管理中一种较为合适的管理办法,本文将从其重要性、实施的重要步骤、控制流程以及完善等方面对目标成本法在制造业成本管理中的应用进行分析。
In the process of economic development, manufacturing has made a greater contribution, but due to the lack of manufacturing management in the cost of resources led to more resources can not be used, which not only has a greater impact on the development of manufacturing industry At the same time, it has also had a negative impact on the development of the market economy. Therefore, it is very important to plan the manufacturing cost well. In the market economy, the target cost method is a more appropriate management method in manufacturing cost management. This article will analyze the importance of the target cost method in manufacturing cost management from the aspects of its importance, important steps of implementation, control flow and perfection, The application of the analysis.