产品成本是反映企业经济效益的一个综合性指标,它的高低直接决定着企业的盈利水平。企业经营管理者只有掌握成本,才能了解产生利润的真正方法(原因),成本管理企业现代化管理不可或缺的重要环节。本文结合近年来我国一些企业实行目标成本控制及成本奖惩方法的综合体验,介绍一种新的成 Product cost is a comprehensive indicator reflecting the economic benefits of the company. Its level directly determines the profitability of the company. Only by mastering the costs, can the business managers understand the true methods (reasons) for generating profits, and the indispensable important links of cost management for the modern management of enterprises. This article combines the experience of target cost control and cost rewards and penalties in some Chinese companies in recent years to introduce a new