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市场经济条件下的目标成本管理,就是根据企业年度经营目标,并以市场价格为导向,采用一定的方法,确定出企业总成本及各个生产经营环节的成本目标,制定出实现目标的措施,据以实施严格的控制和考核,并实行成本否决,以切实加强成本管理,保证经营目标的实现。 一、目标成本的确定 目标成本是预先规定企业在计划期内的人力、物力消耗水平及其降低程度,因此必须具有先进性、合理性和科学性。确定的方法,可采用量本利分析法、定额法,但目
Under the condition of market economy, the target cost management is based on the annual business objectives of the enterprise and guided by the market price, adopts a certain method to determine the total cost of the enterprise and the cost target of each production and operation link and formulates the measures to achieve the target. According to To implement strict control and assessment, and the implementation of cost veto in order to effectively strengthen cost management, to ensure the realization of business objectives. First, the target cost to determine the target cost is a pre-defined business plan in the period of manpower and material consumption level and reduce the degree, it must be advanced, rational and scientific. Determination of the method, the amount of profit analysis, fixed method, but the head