浅析目标成本法在房地产企业成本管理中的应用外文翻译.docVIP

外文文献翻译 2017 届 译文： TARGET COSTING AS A TECHNIQUE OF COST MANAGEMENT 学生姓名 刘珊珊 学 号 院 系 经济与管理学院 专 业 会计132 指导教师 吴大红 完成日期 2016年11月20日 TARGET COSTING AS A TECHNIQUE OF COST MANAGEMENT Seyed Mir Bakhas kamrani Musawi1, Mohammad Taghi Rostami2, *Reza Jamshidi3 1 Department of Accounting, Islamic Azad University, Kermanshah, Iran 2 Financial director of Ilam Azad University 3 Young Researchers Club, Ilam Branch, Islamic Azad University, Ilam, Iran ABSTRACT As a basic and efficient tool for management, Target costing has greatly concentrated on product designing in order to manage costs and reduce inventor able ones. Based on the given technique, sale price of products is estimated prior to launching production process, then the aim is to design and produce goods with predetermined cost so that they can provide the expecting profit as well as enjoy the favorite quality and competitive conditions with the purpose of meeting clients satisfaction. Running target costing process is in turn affected by peripheral elements determining whether sufficient requirements for operating the technique are provided or not? Identifying such peripheral factors and the need to apply technique can be important since insuffieicient knowledge on functions and merits of this technique along with unawareness of its positive factors effecting on it operation result in wasting human and financial resources. Likewise, applying the technique without identifying environmental circumances and preliminaries of launching this technique will bring about high risk and can harm the logic of its use. Keywords: Cost Management, Target Costing, Target Cost Price, Target Sale Price INTRODUCTION Nowadays, companies are expected to utilize target costing for producing goods with high quality and favorite functions in order to satisfy