目标成本管理包括目标成本的预测和确定,成本目标的分解和控制,目标成本的分析和评价等主要内容。目标成本即预测成本,又是决策成本,是企业目标管理的核心。是企业为保证实现目标利润而规定的产品成本和一切经营活动成本的控制目标。实现目标成本管理是提高企业经济效益的重要途径。我们厂1987年通过推行目标成本管理,使可比产品成本在消化了材料涨价73万元的情况下,还降低了 Target cost management includes the forecast and determination of the target cost, the cost target decomposition and control, the target cost analysis and evaluation of the main content. The target cost is the forecast cost, but also the decision cost, which is the core of the enterprise goal management. Is the enterprise in order to ensure the realization of the target profit and the cost of all the operating costs of the control objectives. To achieve the goal of cost management is to improve the economic efficiency of enterprises an important way. Our factory through the implementation of the target cost management in 1987, so that the cost of comparable products in the digestion of material price increase of 730,000 yuan, but also reduced