探讨基于目标成本进行预算编制——以xx机械有限公司为例

摘要
预算管理作为一种现代企业管理手段，在企业实践中发挥着重要的作用，预算编制是其中重要的一环。预算编制是企业预算总目标具体落实的过程，预算目标正是通过预算编制得以具体化和量化。由此决定了预算编制是预算管理的重要起步环节，预算编制的起点和依据是预算管理能否实现其作用的关键选择。 
对预算编制起点问题，学术界存在不同的观点。本文通过指出基于标准成本的预算编制的缺陷，同时论述目标成本法这种成本控制方法的优越性，以此证明基于目标成本进行预算编制的必要性。在分析编制流程时，基于兰菱机械有限公司构建以目标成本为起点的预算编制模型来进行分析，分经营预算、资本预算、财务预算三部分，每部分的编制都会运用目标成本的资料。重点体现其“全生命周期成本”和 “顾客导向”思想，将顾客成本纳入预算体系。

关键词  预算管理；预算编制；目标成本；标准成本

Abstract
Budget management as a means of modern management play an important role in the corporate practice, budgeting is an important part of budget management . Budgeting is a concrete implementation process for overall goal of enterprise budget, budget goals is through the budget to be specific and quantitative. That determines the budgeting is an important initial part of budget management, The starting point and basis for budgeting is a key selection for budget management to achieve its role.
Starting point on the budget issue, there are different academic perspectives. This article will begin with the analysis the defect of budgeting which based on standard cost .At the same time, the article will discusses target costing advantages of this method of cost control  to illustrate the necessity of budgeting based on target cost. In the analysis of how to make the budget management, I will constract a budgeting model which use Target cost as a starting point based on the Lan Ling Construction Machinery Co., Ltd. for analysis. The article uses the material of target costing to establish the operating budget, capital budget and financial budget. Focus reflects the "full life-cycle cost" and "customer oriented" thinking of the customer costs into the budget system.

Keywords  budget management  budgeting  target cost  standard cost

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】