(一) 目标成本是作为奋斗目标所需努力实现的成本,它比已经达到的实际成本要高,但又是经过努力可以达到的。商业目标成本确定:通常有两种方法:第一种方法,是选择某一先进成本作为目标成本。它又可以是同行业先进成本水平,或本企业历史上最好水平;可以按企业平均先进水平制定的现实目标成本;也可以根据本企业上年实际成本和上级下达的成本降低任务来制定目标成本。第二种方法,是先确定目标 (a) The target cost is the cost of the effort required to achieve the goal. It is higher than the actual cost that has been achieved, but it can be achieved through hard work. Business target cost determination: There are usually two methods: The first method is to choose an advanced cost as the target cost. It can be the same as the industry’s advanced cost level, or the best level in the history of the enterprise; the actual target cost can be set according to the average level of the average enterprise; it can also be based on the actual cost of the company last year and the cost reduction task issued by the superior to set goals cost. The second method is to first determine the goal