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目标成本的测定,是企业实行目标成本管理的首要环节和核心内容。目标成本测定的正确与否,对于分解、控制、分析目标成本,都有着重要的影响。本文拟对目标成本测定的几种方法,作简要介绍。1.倒扣计算法首先确定目标利润,然后以目标销售收入减去产品销售税金和目标利润,余额就是要努力实现的目标成本。计算公式如下: 单位产品目标成本=目标销售单价-销售税金-目标利润或者,单位产品目标成本=目标销售单价×(1-销售税率)-目标利润式中,目标销售单价,按国家统一规定的价格,或参照国内外同类产品比价资料,制定出市场可能接受而且有一定竞争力的价格。销售税金按国家规定的税率计算,实行价税分流企业按整体销售税金计算。目标
The determination of the target cost is the primary link and core content of the enterprise’s goal cost management. The correctness of the target cost determination has an important impact on the decomposition, control, and analysis of the target cost. This article proposes a brief introduction to several methods for measuring target costs. 1. The deduction calculation method first determines the target profit, and then subtracts the product sales tax and the target profit from the target sales revenue. The balance is the target cost to be achieved. The formula is as follows: Unit product target cost = target sales unit price - sales tax - target profit or, unit product target cost = target sales unit price × (1- sales tax rate) - target profit type, the target sales unit price, according to the national unified regulations Price, or with reference to the comparative data of similar products at home and abroad, formulate prices that the market may accept and have a certain competitiveness. Sales tax is calculated according to the tax rate stipulated by the state, and the price-tax diverting company is calculated based on the overall sales tax. aims