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目标成本是企业一项重要的经营管理目标,具有目标和成本的双重特性。推行目标成本管理首先应将企业的总成本目标层层分解,形成分部门、分层级的目标成本管理体系。为此,本文首先讨论了目标成本管理的控制途径,接着分析了以分解目标成本对生产过程实施控制,最后研究了实行目标成本的步骤。因此本文具有深刻的理论意义和广泛的实际应用。
Target cost is an important business management objectives, with the dual characteristics of the goal and cost. The implementation of the target cost management First of all, the total cost of the enterprise should be the target level of decomposition, the formation of sub-sectoral, hierarchical target cost management system. To this end, this article first discusses the control of the target cost management approach, followed by analysis of the decomposition of the target cost control of the production process, and finally study the implementation of the target cost steps. Therefore, this article has a profound theoretical significance and a wide range of practical applications.