论文部分内容阅读
随着全球经济的发展,我国制造业在各大领域中的地位越来越重要。为了能够在全方位的竞争中赢得胜利,我国制造业必须尽快提升核心竞争力。如何在激烈的竞争中使制造业尽快占有市场份额,节约生产成本就成为制造企业管理中的重点内容。目标成本管理的出现,不仅能够帮助企业获得盈利,还能够有效地提升企业在市场上中的竞争力。本文将就我国制造业目标成本的实现进行探讨。
With the development of the global economy, the status of China’s manufacturing industry in various fields is more and more important. In order to win the victory in the all-round competition, China’s manufacturing industry must enhance its core competitiveness as soon as possible. How to make the manufacturing industry occupy the market share as soon as possible in the fierce competition and save the production cost has become the key content in the manufacturing enterprise management. The emergence of target cost management can not only help enterprises to make profits, but also effectively enhance the competitiveness of enterprises in the market. This article will discuss the realization of the target cost of manufacturing industry in our country.