我国中小企业目标成本管理的研究.docxVIP

题目 我国中小企业目标成本管理的研究 我国中小企业目标成本管理的研究 摘 要 如今，由于经济的全球化导致各企业之间的竞争越来越激烈。有秩序的实施成本管理不但可以降低企业成本，还可以改善或转变经营生产机制，提升员工素养，提高经济效益，使其在日趋激烈的竞争下生存发展和崛起。本文运用了管理会计学的相关知识，基于其相关的研究，阐述了我国中小企业的成本管理的现状和运用的意义，然后讨论目标成本管理的策略、手段，管理方式，员工参与的积极性，成本责任和市场竞争等方面存在的问题，同时分析了这些问题主要是企业管理者对这种模式的认识，企业自身的态度，人员的管理，和方法制度，管理体系方面存在缺陷所造成。接着针对以上的问题提出改进措施，包括加强考核、核算制度，培养参与人员意识和竞争观念，完善管理机制，对市场信息的整合，明确成本责任中心等。经过认真研究和探索创新更化目标成本管理方法，高效率实现企业的经济效益。 关键词：目标成本；成本管理；价值链 ABSTRACT In order to implement cost management can not only reduce the cost of enterprise, but also can improve or change the management mechanism of production, improve staff quality, improve economic efficiency, make its survival and development and the rise in the increasingly fierce competition. This paper uses the knowledge of management accounting, the research based on the present state and the use of cost management small and medium-sized enterprises of our country the significance, and then discuss the target cost management strategy, method, management, staffs active participation, the existing cost responsibility and market competition and other issues, and analyzes these problems mainly is the enterprise managers to understand the pattern, the enterprises own attitude , personnel management, systems and methods, the defects caused by the management system. Then put forward the improvement measures to solve the above problems, including strengthening assessment, accounting system, participate in the training of staff awareness and sense of competition, improve the management mechanism, the integration of market information, define the cost responsibility center. After careful research and exploration innovation the target cost management method, high efficiency to achieve the economic efficiency of enterprises. Keywords: target cost; cost management;value chain 目 录 17501 1 前言 1TOC \o 1-3 \h \u 3681 2中小企业目标成本管理现状 1 15984 2.1目标成本管理的概述 1 14944 2