成本是产量、质量、效率、消耗等指标的综合反映。在正常情况下,成本降低则利润增高,其结果一是上交税利多,对国家贡献大;二是留利多,企业后劲大;三是奖金多,职工干劲大。为了这“三多”、“三大”,实行目标成本管理是行之有效的方法之一。一、目标成本管理的基本概念目标成本是指为了实现目标利润而需要达到的 Cost is a comprehensive reflection of indicators such as output, quality, efficiency, and consumption. Under normal circumstances, lower profits lead to higher profits. The first result is that taxes are paid more and contribute more to the country; second, more profits are left, and companies have a greater potential; third, there are more bonuses and employees are motivated. For this “three more” and “three major”, the implementation of target cost management is one of the effective methods. First, the basic concept of target cost management The target cost is to achieve the target profit to achieve