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近些年来,我国的经济不断发展,随着人民群众的生活质量不断提升,对于物质的需求也逐渐增大,这为我国企业的发展提供了一个良好的环境。再加上我国的经济体制由计划经济向市场经济转变,使得我国的市场愈加繁荣越来越多的人和企业涌入市场,这虽然刺激市场的惊疑不发展,却也促进了市场竞争的激烈。企业要想在这样的市场环境下站稳脚跟,必须要寻求发展道路,而成本管理就是这样一条道路。它在节省企业成本的基础上对员工的行为进行规范、建立良好的企业氛围,为提升企业的经济效益和树立品牌形象立下了功劳。本文对目标成本管理在企业的经营管理中的作用进行简单介绍。
In recent years, our country’s economy has continued to develop. With the continuous improvement in the quality of life of the people, the demand for materials has also gradually increased. This provides a good environment for the development of Chinese enterprises. Coupled with the transformation of China’s economic system from a planned economy to a market economy, China’s market has become increasingly prosperous. More and more people and companies have flooded the market. This has stimulated the market’s suspicions to not develop, but it has also stimulated fierce competition in the market. . In order to gain a firm foothold in such a market environment, companies must seek development, and cost management is such a path. On the basis of saving enterprise costs, it regulates the behavior of employees and establishes a good corporate atmosphere, which has contributed to improving the economic efficiency of enterprises and establishing a brand image. This article briefly introduces the role of target cost management in business management.