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电力、钢铁、建筑等施工企业工程项目点多、战线长、分布面广,项目上的分权管理已经造成一级管理机构宏观上不同程度上的失控。目标成本是预计收入与目标利润的差额,对于企业而言目标利润率应达到同类企业水平,才不至于落后。对于工程项目而言,目标利润只有达到一级管理机构所要求的水平,企业的目标才能实现。成本核算只是一种手段,运用它所提供的一些数据来进行事中控制和事前预测,目标成本管理强调的是有为而治,而不是问题出现了才去补救。
Construction projects such as electric power, steel and construction enterprises have a large number of construction projects with long lines and wide distribution. Decentralized management on the project has caused the first-level management agencies to run out of control to a great extent on a macroscopic scale. The target cost is the difference between the estimated income and the target profit. For the enterprise, the target profit rate should reach the level of the similar enterprises so as not to fall behind. For the project, the target profit can not be achieved unless the target profit reaches the level required by the first-level regulatory agencies. Cost accounting is only a means of using some of the data it provides to control things and anticipate things. Target cost management emphasizes governance rather than remedies.