当前,大多数企业正在实行现代化科学管理,其中,目标成本管理是一项极为重要的内容。目标成本管理的“目标成本”怎样理解?目前存在一些不同的看法。因此,我也谈谈个人的浅见。 (一) 企业在生产经营活动中,它的费用在一定期间内形成(反映)一个实际成本,与这个实际成本相对而 At present, most companies are implementing modern scientific management, of which target cost management is an extremely important content. How do you understand the “target cost” of target cost management? There are some different opinions. Therefore, I also talk about personal opinions. (1) In the production and business activities of an enterprise, its cost forms (reflects) an actual cost within a certain period, which is in contrast to this actual cost.