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随着目标成本管理在我国企业中取得了良好的应用效果,越来越多的企业开始关注和重视目标成本管理。建筑安装企业的成本控制会直接影响其经济效益,进而对整个建筑行业的发展和国民经济的发展产生一定的影响。因此,在建筑安装企业中强化成本控制,对于提高企业成本管理水平和企业的经济效益有很大的推动作用。本文首先对目标成本管理进行了概述,分析了建筑安装企业应用目标成本管理中的问题,在此基础上研究了相应的目标成本管理对策,希望对我国建筑安装企业的成本控制有所裨益。
With the goal of cost management has achieved good results in our enterprises, more and more enterprises began to pay attention to and target cost management. The cost control of construction and installation enterprises will directly affect their economic benefits, which in turn will have an impact on the development of the entire construction industry and the development of the national economy. Therefore, to strengthen the cost control in construction and installation enterprises, to improve the level of enterprise cost management and business economic benefits have a great role in promoting. In this paper, we first give an overview of the target cost management, and analyze the problems in the target cost management of the construction and installation enterprises. Based on this, we study the corresponding target cost management strategies, and hopefully it will benefit the cost control of the construction and installation enterprises in our country.