企业经营管理的重点在于如何扩大销售收入和降低产品的成本。通过实施目标成本管理,是汽车配件行业降低成本的一个有效途径。目标成本管理是企业依据市场环境以及企业的具体发展规划,进行综合的测算,根据测算结果确定企业目标利润后,用目标利润来约束成本支出的管理方法。 The focus of business management is how to expand sales revenue and reduce product costs. Through the implementation of target cost management, auto parts industry is an effective way to reduce costs. Target cost management is based on the market environment and enterprise specific development planning, comprehensive calculation, according to the calculation results to determine the target profit, with the target profit to control the cost of expenditure management.