在激烈的市场竞争中,作为多工序复杂生产的机械制造业,要想赢得市场,不仅要满足客户对产品的需求同时还要克服市场因素以低成本战略参与市场竞争。要想取得竞争优势,必须建立目标成本管理。目标成本管理是以市场为导向,进行全过程、全部门、全员参与的成本管理方法。目标成本法主要是在 In the fierce market competition, as a multi-process complex production machinery manufacturing industry, to win the market, not only to meet customer demand for products but also to overcome the market factors in low-cost strategy to participate in market competition. To achieve competitive advantage, we must establish the target cost management. Target cost management is market-oriented, the whole process, all departments, all staff involved in cost management methods. The target cost method is mainly in