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企业经营发展过程中离不开成本经济的支出或收入,为了保证企业经济得到妥善的管理,需要加大对成本的管理力度。所谓目标成本管理其实就是以企业的成本与收益作为综合因素进行整体协调规划的过程,这对于企业经济管理而言非常有益。不仅可以帮助企业减少成本和资金的损耗,还能够提升企业整体经济效益的获取。基于此,该文针对企业经济管理过程中运用目标成本管理的优势进行了分析,并针对如何有效的运用目标成本管理做出了研究分析,希望能够促进企业经济效益的全面优化与改革,保证企业内部管理有序发展。
In the process of business operation and development, it is inseparable from the cost-economy expenditure or income. In order to ensure the proper management of the enterprise’s economy, it is necessary to intensify the management of costs. The so-called target cost management is actually the cost and benefit of the enterprise as a comprehensive factor in the overall coordination of the planning process, which is very beneficial for the economic management of enterprises. Not only can help enterprises reduce costs and capital losses, but also can enhance the overall economic efficiency of enterprises. Based on this, this paper analyzes the advantages of using target cost management in the process of enterprise economic management, and makes a research and analysis on how to effectively use target cost management. It hopes to promote the overall optimization and reform of the economic benefits of enterprises, Internal management and orderly development.