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在新的社会主义市场经济体制下,企业面临的机遇与挑战并存,在面对激烈的市场竞争时,企业需要有着完善的成本管理理论。目标成本管理作为出色的管理理论有着独特的优越性。本文着手于目标成本管理理论,依据某水电公司实际调查,总结了目前公司在成本管理过程中存在的问题,将目标成本管理应用于某水电公司现状并提出“降本增效”的措施,以期达到提升其成本管理水平、增加企业效益的目的。
Under the new socialist market economy, enterprises face both opportunities and challenges. In the face of fierce market competition, enterprises need to have a sound cost management theory. The goal of cost management as a superior management theory has a unique advantage. Based on the actual investigation of a hydropower company, this article summarizes the problems existing in the current cost management process, applies the target cost management to the status quo of a hydropower company and proposes measures to reduce cost and improve efficiency In order to achieve the purpose of upgrading its cost management level and increasing the efficiency of the enterprise.