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目标成本管理是一种先进的科学的成本管理方法,这种管理思维和方法对于煤炭企业转变生产经营方式,提高市场竞争力具有重要作用,本文着重从新形势下目标成本管理所面临的机遇和挑战来分析目标成本管理改革创新的必要条件,进而提出在新形势下如何进行目标成本管理的改革和创新。
Target cost management is a kind of advanced scientific cost management method. This kind of management thinking and method has an important role for coal enterprises to change production and management methods and improve market competitiveness. This paper focuses on the opportunities and challenges faced by target cost management under the new situation. To analyze the necessary conditions for reform of target cost management innovation, and then propose how to carry out reform and innovation of target cost management under the new situation.