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在市场经济环境下,市场竞争日益激烈,企业如何在竞争中获得优势地位,是企业生存发展的关键问题。在竞争过程中,价格优势是重要的竞争因素,而成本则是价格竞争的核心。企业建立健全成本管理体系已成为当务之急,这是实现有效管理成本,提高企业竞争力的关键步骤。本文首先介绍了什么是目标成本管理内涵,并结合目标成本管理在机械制造企业中的应用,探讨如何建立一套以目标成本为导向的机械制造业成本管理体系。
In a market economy environment, the market is increasingly fierce competition, how to get the dominant position in the competition, is the key issue for the survival and development of enterprises. In the process of competition, the price advantage is an important competitive factor, while the cost is the core of price competition. The establishment of a sound cost management system has become a top priority, which is to achieve effective management of costs, improve the competitiveness of enterprises a key step. This paper firstly introduces what is the connotation of target cost management, and discusses how to set up a set of target cost oriented manufacturing cost management system based on the application of target cost management in machinery manufacturing enterprises.