目标成本是指根据预计可实现的销售收入扣除目标利润计算出来的成本。它是目标管理思想在成本管理中应用的产物。目标管理方式下的领导,以目标作为管理的根本,一切管理行为以目标设立为开始,执行过程以目标为标准,结束也以目标是否完成来评价业绩。目标管理强调放权,给下级一定自主权,减少干预,在统一的目标管理下发挥下级的主动性和创造精神,强调事前明确目标,以使下级周密计划并选择实现目标的有效的具体方法,减少对作业过程的直接干预。 Target cost is calculated based on estimated realized sales revenue minus the target profit. It is the product of the target management thought applied in the cost management. The goal of management under the leadership of the goal as the fundamental management, all management behavior to set goals as the beginning, the implementation process to target as the standard, the end is also to evaluate the performance of the goal is completed. Target management emphasizes decentralization, giving subordinates some autonomy, reducing intervention, giving play to subordinates’ initiative and creativity under a unified goal management, emphasizing the goal of being clear in advance so that subordinates can plan carefully and choose concrete and effective ways to achieve the goal, and reduce Direct intervention in the operation process.