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本文通过研究企业财务管理中目标成本管理与控制的基本内容和重要意义,针对企业对财务管理成本的降低和资源的合理利用的研究,通过财务管理对目标成本的控制,来改变企业的发展现状,解决企业出现的资金链问题。通过对企业内部财务管理成本目标的管理及控制来调节企业发展方向,改善企业不健全的发展现状,能够正确降低成本,使人力、物力、财力能够合理利用,充分发挥成本目标在企业财务管理中的应用价值和现实意义,实现扩大企业利润的目标。
By studying the basic content and significance of target cost management and control in enterprise financial management, this paper aims to reduce the cost of enterprise management and the rational use of resources, and control the target cost through financial management to change the status quo of the enterprise , Solve the capital chain problems that appear in the enterprise. Through the management and control of the internal financial management cost target to regulate the development direction of the enterprise and improve the imperfect development status of the enterprise, the cost can be correctly reduced, the human, material and financial resources can be rationally utilized, and the target of cost can be brought into full play in the enterprise financial management The application of value and practical significance, to achieve the goal of expanding corporate profits.