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当前企业竞争已经不再是单纯的产品竞争、价格竞争,经济全球化、资本全球化等新经济形势已经催生了竞争多元化,以降低生产成本为核心的传统财务管理手段逐渐无法适应企业价值最大化的需求,目标成本管理应时而生。本文将从企业财务管理目标成本管理与控制的目标、企业财务管理目标成本管理与控制在实施过程中需要遵循的原则、对于企业财务管理目标成本管理与控制的两个具体建议三个大方面进行讨论。
At present, the competition in the enterprises is no longer a mere product competition. The new economic situations such as price competition, economic globalization and capital globalization have led to the diversification of competition. The traditional financial management measures with the core of reducing production costs are gradually unable to adapt to the enterprise value Demand, target cost management should emerge. This article will be from the enterprise financial management objectives of cost management and control objectives of corporate financial management objectives of cost management and control in the implementation process to be followed by the principle of corporate financial management for the two objectives of cost management and control of the three major recommendations discuss.