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随着社会经济体制的改革和深化,市场竞争日趋激励,企业想在严峻的市场竞争环境下生存和发展,就要进行自身的改革和升级。企业的财务管理是企业生存的关键,决定着企业的发展命脉,因此企业在改革和发展的过程中,必须要从企业财务管理入手。目标成本管理作为企业财务管理的重要组成部分,决定着企业的经济效益,对企业的可持续性发展具有重要的影响。本文对企业财务管理目标成本管理与控制进行了探析,并总结了改善企业财务管理目标成本管理与控制的措施,以供参考。
With the reform and deepening of social and economic systems, market competition is becoming more and more inspiring. If enterprises want to survive and develop in a harsh market competition environment, they must carry out their own reforms and upgrades. The financial management of an enterprise is the key to the survival of an enterprise and determines the development lifeline of an enterprise. Therefore, in the process of reform and development, the enterprise must start from the financial management of the enterprise. As an important part of corporate financial management, target cost management determines the economic benefits of enterprises and has an important impact on the sustainable development of enterprises. This article analyzes the target cost management and control of the enterprise financial management and summarizes the measures to improve the target cost management and control of the enterprise financial management for reference.