当前,全国轻工系统已有为数不少的企业开始实行目标成本管理,并已初步显示其优越性。为了使这种管理方法能大面积的推广应用,我们对天津市一轻局系统推行目标成本管理的情况进行了调查。这个局从1983年开始实行目标成本管理,当年就使成本有了明显的降低,局管的22种重点产品共降低成本1,706万元,今年又对28种产品实行目标管理,并对所属公司和企业采取灵活多样的目标成本管理形式,形成一个上下结合,纵横连锁的目标管理网络。但就全国轻工系统来看,推广目标成本管理还有一定的阻力。有些企业认为,成本计划管理已足以满足日常核算和控制的需要,何必多此一举呢?我们认为,成本计划是反映计划期产品成本应达到的水平,成本计划确定后,还需要采取一系列切实可行的管理方法,促进成本计划的完成。目标成本 At present, a large number of companies in the national light industry system have begun to implement target cost management and have initially demonstrated their superiority. In order to enable this method of management to be widely applied, we conducted a survey on the implementation of target cost management for a light-weight system in Tianjin. The Bureau began to implement target cost management in 1983. This year, the cost has been significantly reduced. The 22 key products managed by the Bureau have reduced costs by a total of 17.06 million yuan. This year, 28 kinds of products have been subject to target management and their companies have been Enterprises adopt flexible and diverse target cost management forms to form a target management network that integrates vertically and horizontally. However, judging from the national light industry system, promotion of target cost management still has some resistance. Some companies believe that cost planning management is sufficient to meet the needs of daily accounting and control. Why bother to do this? We believe that the cost plan reflects the level of product cost that should be reached during the planning period. After the cost plan is determined, it needs to adopt a series of feasible measures. Management methods to facilitate the completion of cost planning. Target cost