一、目标成本确定的原则与方法1．确定目标成本要体现的原则确定目标成本，一是要体现目的性原则，即所确定的目标成本应是能使产品在市场上有竞争力、能为市场所接受，并能保证企业预期目标利润的实现；二是要体现效益性原则，即所确定的目标成本要在现有技术经济条件下，最大 1. Principles and Methods for Determining Target Costs 1. Determine the target cost to reflect the principle to determine the target cost, the first is to reflect the principle of purpose, that is, the target cost determined should be able to make the product in the market competitive, can be accepted by the market, and can guarantee the company’s expected target profit The second is to reflect the principle of efficiency, that is, the target cost determined is to be the largest under the existing technical and economic conditions.