目标成本管理在施工企业中的应用研究

市场环境的瞬息万变，经营条件的日益复杂，施工企业面临着巨大的竞争压力。施工企业要求生存发展，就必须强化成本管理，采取各种措施降低成本，以其成本优势参与市场竞争，只有在成本降低基础上的降价才是一种合理的降价，否则企业将面临被淘汰的危险。因此实施目标成本管理是其必然选择。本文旨在通过分析目标成本管理在施工企业中的应用现状，来发现和解决其在应用过程中出现的问题；通过结合施工企业成本的特点及当前存在的问题，对目标成本管理在施工企业中的应用起到一个推广和完善的作用。
关键词：目标成本管理；施工企业；应用研究

Asset Divestitures：Target Cost Management’s Implementation Research in the Construction Enterprises

Abstract：As China’s reform and opening policy progresses, the competition among construction enterprises is increasingly violent in the developing market economy. Many construction enterprises can not adapt to this new market environment and make enough profit in these years;moreover, some of them are heavily in debt and even bankrupt. The factors which cause this dismal situation are many kinds, but the most crucial thing is the cost factor. It is an important part of modern enterprise management, and is the core of the construction enterprises. In order to survive in intensive competition, some construction enterprises establish a more apposite cost system called target cost management for cost control. In order to find out those problems in carrying out, this dissertation expose the conditions of target cost management in construction enterprises; Also, to deepen and perfect construction enterprises’ target cost management by the construction enterprises’ Characteristics of cost、Necessity and The problem of current presence.

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】