目标成本法（Target cost method）.docVIP

目标成本法（Target cost method） The main methods of cost management are benchmarking, target costing, activity-based costing and so on Among them, the first two are domestic use more, the activity-based costing method has just been applied in China Target costing is a market oriented approach to profit planning and cost management of products with independent manufacturing processes (Market-driven). The goal cost approach is to design the product cost at the product life cycle R D and design (RDE) stage rather than trying to reduce costs in the manufacturing process. I. The principle of target costing In order to more effectively achieve the goal of supply chain management, the customer needs to maximize satisfaction, analysis of cost management from a strategic height, combined with the strategic objectives, cost management and business management of the whole process of resource consumption and resource allocation coordination, resulting to the target cost of supply chain management. The target cost method is a whole process, all-round and full personnel cost management method. The whole process refers to all activities of the supply chain production of products to the customer service service, all aspects including suppliers, manufacturers and distributors,; full range refers to all aspects of the production process management to logistics, quality control, business strategy, personnel training, financial supervision and other enterprises within the functional departments of the Ministry of work and assessment, enterprise the competitive environment of internal and external value chain, supply chain management and knowledge management; all staff is from senior managers to middle managers, grassroots service personnel, first-line production employees. The target cost method, based on ABC, examines the efficiency of the operation, the performance of the personnel, the cost of the product, and the contribution of each task to the overall goal. In short, the traditional c