本文在实地调查的基础上,进行了经济活动分析,针对该厂质量差,成本高的主要问题,决定推行目标成本管理的现代管理方法。在实际工作中,我们提出最优订贷与钢片的选择下料两个对该厂有实用价值的方案。 Based on the field survey, this paper analyzes the economic activities and decides to implement the modern management method of target cost management according to the main problems of poor quality and high cost of the plant. In practical work, we propose two options that have the best value for money and the choice of steel sheet, which have practical value for the plant.