目标成本管理作为一种先进的成本管理技术,近年来,被我国企业较普遍地采用,从实施的效果来看,目标成本管理法调动了广大职工降低成本,提高效益的积极性,提高了企业在市场中的竞争能力。但从目标成本管理法的整体操作水平来看,大多仍停留在初始阶段,企业 As an advanced cost management technology, target cost management has been adopted by Chinese enterprises in recent years. From the effect of implementation, the target cost management method has mobilized the enthusiasm of workers and staff to reduce costs and improve efficiency, Competitiveness in the market. However, the overall cost of operation from the target cost management point of view, most still remain in the initial stage, companies