目标成本管理在企业应用中的问题及措施研究

伴随着社会主义市场经济的逐渐发展和完善，在优胜劣汰的筛选模式下，许多企业出现了明显的难以适应和巨额亏损的局面，究其背后的原因，不外乎两方面的影响，外部市场竞争环境和内部企业管理环境，如对市场把握不足，成本核算意识欠缺，管理体制滞后等，尤其是对企业发展各项成本的不合理预算和确定，使得企业的市场竞争能力一度难以为继，而我国企业获利和发展的瓶颈，又一直面临着高投入，低产出的现实问题，影响着企业的生存。在此情况下，正确认识企业在发展过程中的目标成本管理的优势与缺陷，并着眼于深层次的重要部分，是企业在管理过程中必须考虑和完善的问题。
目标成本管理，正是企业在整个管理过程中不能缺少的部分。其多样化的要求和标准化的实施原则，一直被众多国内外先进企业所亲睐，而成本的合理控制问题一直未得到我国大部分企业的有效重视，通过对目标成本的定义阐释及其影响因素分析，得出我国部分企业在当前市场经济条件下的目标成本管理缺陷，对症下药，提出改进措施，构建共同式的企业目标成本管理体系，为我国企业的良好发展指明方向，从而更好地帮助企业实现“少投入，低成本，高利润”的营业目标。

关键词：目标成本；目标成本管理；竞争者定价；前瞻性

Abstract

With the gradual development and perfection of the socialist market economy, in the screening mode of survival of the fittest, many enterprises have obvious and huge losses are difficult to adapt to the situation, investigate the reasons behind, nothing more than two reasons, external market environment and internal management of enterprises on the market environment, such as lack of grasp, the lack of the consciousness of cost accounting, management system lag, especially unreasonable budget the cost of enterprise development and identify, make the healthy development of enterprises was difficult to continue. However, the high cost and poor economic benefits have been the bottleneck of the profit and development of Chinese enterprises. In this case, the correct understanding of the enterprise in the development process of the target cost management defects, and focus on the important part of the deep level, is the enterprise in the management process must consider and perfect the problem
Target cost management is an indispensable part of enterprise management. Its diversified requirements and standardization of the implementation of the principle, has been a number of domestic and foreign advanced enterprises ,through the definition and influencing factors of target cost analysis, that in the current market economy under the conditions of the target cost management deficiencies, some enterprises in China an antidote against the disease, and puts forward the improvement measures, Building a common enterprise target cost management system ,so as to indicate the direction for the good development of enterprises、
Key words: Target Cost ；Target Cost Management；Competitor Pricing ； Perspective

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