浅析企业目标成本管理问题及对策.pdfVIP

摘 要 本文基于目标成本管理的基础理论，引入目标成本管理的理念，结合当前发展现状， 对现阶段我国企业在目标成本管理方面存在的问题进行具体论述与说明，并根据所出现 的问题给予相应的解决对策。 本文不仅仅单纯进行理论研究，同时还结合当前的形势和潮流，选取了具有代表性 的、并具有一定知名度的互联网高新技术企业—小米公司，作为实际案例进行分析。不 仅介绍了小米公司的主要业务、创新优势、市场定位优势等优点，还根据目标成本管理 的相关内容，对小米公司在目标成本管理方面的不足给予了解决方案，以进小米公司更 快更好地发展。目标成本管理是当下企业所需的全面成本管理模式，它可以很好的将 业经营战略与市场结合起来，从而为企业更好的服务。 关键字：目标成本管理，成本分析，企业对策 Abstract Based on the basic theory of target cost management, this paper introduces the concept o f target cost management, combines the development status of target cost management in Chi na, discusses and explains the existing problems of target cost management in Chinese enterpr ises at the present stage, and gives corresponding solutions according to the problems. This paper not only carries out theoretical research, but also selects a representative and well-known Internet high-tech enterprise -- small M company, based on the current situation a nd trend, to analyze as a practical case. This paper not only introduces the main business, inno vation advantages, market positioning advantages and other advantages of small M company, but also gives solutions to the deficiencies of small M company in target cost management ac cording to the relevant contents of target cost management, so as to promote the faster and bet ter development of small M company. Target cost management is the comprehensive cost ma nagement mode that enterprises need at present. It can well combine the enterprise’s business strategy and the market, so as to provide better services for enterprises. Key words: Goal cost managing; Cost analysis; Business game 目 录 前 言 1 1 目标成本管理的基本理论3 1.1 目标成本的含义3 1.2 目标成本管理3 1.2.1 目标成本管理的含义3 1.2.2 目标成本管理的特征3 1.2.3 目标成本管理的步骤4 2 目标成本管理存在问题5 2.1 目标成本管理内容过于局限5 2.2 对技术与管理的创新性不够重视 5 2.3 对成本管理主体认识错误 5 2.4 目标成本管理的内部控制不完善6