为了使社会接受本企业的产品,同时又能不断获取更大的利润,经营计划确定后,企业的目标成本管理就成为关键环节。随着对外开放的不断深化,我们逐步意识到:缺乏竞争的成本,是不能适应市场经济发展的要求,因此对目标成本的管理越来越显得重要。产品成本的全过程包括:产品的设计阶段、产品的制造阶段。从国际上的成本惯例来看,产品的设计范畴,已不是单纯指产品结构、使用材料、选用技术参数的设计,还要对产品的运输方式、安装工艺、售后服 In order to enable the society to accept the products of the company and at the same time continue to obtain greater profits, after the business plan is determined, the company’s target cost management becomes a key link. With the deepening of opening to the outside world, we have gradually realized that the lack of competition costs cannot meet the requirements of the development of the market economy. Therefore, the management of the target cost becomes more and more important. The entire process of product cost includes: product design stage, product manufacturing stage. From the perspective of international cost conventions, the product design category is not simply the product structure, the use of materials, the selection of technical parameters of the design, but also the product’s mode of transport, installation process, after-sales service