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企业管理关系到企业精细化运作的战略思维的形成,其中目标成本管理思想更为重要,其动力来源于市场,依靠市场形成成本管理的完善体系。它将消费终端和市场竞争对手的产品价格作为管理的参考数据,形成企业独到的成本目标。是企业提升管理水平,提升核心竞争能力的有效抓手。本文对目标成本管理的含义和意义进行了简要的论述,并提出企业运用目标成本管理的有效途径,为企业进一步深入应用目标成本管理思想起到参考作用。
Business management is related to the formation of the strategic thinking of the refinement of the enterprise. Among them, the idea of target cost management is more important. Its motivation comes from the market and the cost-management consummation system relies on the market. It will consume the price of the terminal and market competitors as reference data management, the formation of the company’s unique cost goals. It is an effective starting point for enterprises to improve their management level and enhance their core competitiveness. This paper briefly discusses the meaning and meaning of the target cost management and puts forward an effective way for the enterprise to use the target cost management, which plays a reference role for the enterprise to further apply the target cost management theory.