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洗衣机厂的小赵在财务管理经验交流会上听了外厂介绍实施目标成本控制的经验以后.对目标成本的概念和成本控制的做法还不十分清楚。晚上找到本厂会计师张明同志。请他给讲讲什么是目标成本.目标成本控制又是怎么回事。张明对小赵的勤学好问精神一向很赞赏.拉着小赵坐在沙发上说:“要讲目标成本还需要先从它的来历淡起.目标成本这一概念是从国外介绍来的.在国外.由于市场竞争异常激烈.每个工厂为了自己的生存和发展极力扩大产品的销路,除了在产品的质量、
Xiao Zhao of the washing machine factory listened to the experience of implementing the target cost control after the foreign factory introduced the experience of cost control in the financial management experience exchange meeting. The concept of the target cost and the practice of cost control are not very clear. In the evening, find Comrade Zhang Ming, the accountant of the factory. Ask him to talk about what the target cost is. What is the target cost control? Zhang Ming has always praised Xiao Zhao’s hard-working spirit and asked Zhao to sit on the couch and said: ”To say that the target cost still needs to fade from its origin, the concept of target cost is introduced from abroad. In foreign countries, due to fierce competition in the market, each factory strives to expand the sales of its products for its own survival and development, in addition to the quality of its products.