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当前我国企业的发展逐步加快,财务管理的任务也随之加重,为了保证企业的健康运行和发展,企业的成本管理十分必要,通过优秀的成本管理,能够为企业未来一段时间的发展提供指导,也使得企业的财务会计工作更加的高效。目标成本管理目前较为科学、先进的管理模式,为企业提高竞争力,节约成本带来了非常大的帮助。本文从目标成本管理的概念入手,系统的分析目标成本管理的原则和特点,并对目标成本管理模式的应用进行提升对策探究。
At present, the development of Chinese enterprises is gradually accelerated, and the tasks of financial management are also aggravated. In order to ensure the healthy operation and development of enterprises, the cost management of enterprises is necessary. Through excellent cost management, it can provide guidance for the development of enterprises in the future, Also makes the enterprise’s financial accounting more efficient. At present, the target cost management is more scientific and advanced in management mode, which brings great help to enterprises in enhancing their competitiveness and cost saving. This article starts with the concept of target cost management, systematically analyzes the principle and characteristics of target cost management, and makes some suggestions on how to improve the application of target cost management.