on our corporate status of target cost management and development of countermeasures（我们的企业目标成本管理的地位和发展的对策）.docVIP

On our corporate status of target cost management and development of countermeasures Paper Network: Paper Keywords: status of development of target cost management strategies Abstract: As the socialist market economy and modern enterprise system, and gradually establish and perfect the enterprise target cost management reform has increasingly become a prominent and urgent problem, however, the traditional cost management because there are many defects, it is difficult to meet modern business management requirements, it must be reformed and improved. cost management reform is only made in the traditional cost management objective and fair assessment, and the cost of absorbing foreign advanced management methods, based on cost management in order to correctly grasp the direction of reform. First, an overview of target cost 1 target cost concept in the target cost is assigned to the product ready before the technology, production and other functional departments of the product cost control objectives, namely, the product may be acceptable in the market selling price minus a reasonable profit and that can be allowed to happen after taxes the maximum cost limit in the design process, if more than target cost, you must re-select the design to ensure that no more than. (2) target cost management concepts. Target cost management in the enterprise budget is based on the enterprise’s business objectives, with cost projections, cost decision-making, methods of determination of the target cost, target cost breakdown, control analysis, assessment, evaluation, etc. a series of cost management. It to management as the core, accounting as a means for the purpose of efficiency, the whole process of production and operation cost of the full implementation of strict control, cost accounting of the actual amount of time to correct the deviation from the target cost and to analyze the reasons for cost differences, responsibility, feedback will be important informat