在现代企业管理过程中,用科学的管理方法和手段取代传统的管理方法,对于促进企业管理水平和经济效益的提高,降低生产成本,提高产品质量,已是目前企业管理者的共识,也是企业管理为之努力的方向。在市场经济条件下,成本管理是企业经营管理的核心,而目标成本是实施成本控制的有效方法,是落 In the process of modern enterprise management, scientific management methods and means to replace the traditional management methods for promoting enterprise management and economic efficiency, reduce production costs, improve product quality, it is the consensus of the current business managers, but also business Management efforts for the direction. Under the condition of market economy, cost management is the core of enterprise management, while the target cost is an effective way to control costs,