目标成本.亦称预计成本。是指在一定时期内,产品成本应达到的标准,叫以是估计成本、计划成本、定额成本或标准成本。月、年目标成本的确定是利用数学方法,先求得产品产量和利润的最优数字,在此基础上根据产品产量、价格、税金、利润诸因素来确定目标成本,其公式: Target cost. Also known as estimated cost. It refers to the standard that the product cost should reach within a certain period of time. It is called the estimated cost, planned cost, fixed cost or standard cost. The target cost of the month and year is determined by using mathematical methods to obtain the optimal figures for product output and profit. Based on this, the target cost is determined based on factors such as product output, price, taxes, and profit. The formula is: