市场的竞争归根结底是企业成本的竞争。根据国内外许多企业的实践经验表明 ,目标成本管理是行之有效的成本管理方式 ,可以适用于任何需要控制的成本领域。我们在参考了国内外关于目标成本管理问题研究的同时 ,吸收并利用会计界提出的新的成本管理观念 ,尝试着对目标成本管理内容加以界定。 Market competition in the final analysis is the cost of enterprise competition. According to the practical experience of many enterprises at home and abroad, it shows that the target cost management is an effective cost management method and can be applied to any cost areas that need to be controlled. While referring to the domestic and international research on the target cost management, we absorb and make use of the new concept of cost management put forward by the accounting circles and try to define the target cost management.