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成本的高低直接影响着一个企业的竞争力,目标成本管理以“市场可接受”的成本水平作为企业各个管理环节成本控制和考核的标准,将市场机制引入企业内部,能够有效促进企业成本改善和提高市场竞争力。
The level of the cost directly affects the competitiveness of an enterprise. The target cost management takes the cost level of “market acceptance” as the standard of cost control and examination in all management stages of an enterprise, introduces the market mechanism into the enterprise, and can effectively promote the cost of the enterprise Improve and enhance market competitiveness.