一、材料目标成本的提出目标成本是指企业在一定时期内产品成本应达到的标准。它是在确定目标利润的基础上,根据市场调查所取得的信息资料,为确保目标利润的实现而制定应控制的成本。由于材料成本一般都占产品成本70％以上,是构成产品成本的主要项目。因此,要实现产品的目标成本,必须把材料成本控制在一定水平上,这就是本文所要探讨的材料目标成本。近年来,材料成本增长速度虽然有所缓和,但仍呈上升趋势。这就要求物资供应部门在保证供应和保证质量的前提下,努力寻求降低材料成本的途径。就柳州钢铁厂来说,要求把全年材料采购成本控制在3.2亿元以下。但根据年生产计划对原燃材料的需要,按上年度单位成本计算,再加上已明确的部分物资政策性提价对成本的影响,预计全年材料成本将达3.46亿元。也就是说:要保证上述经营 First, the proposed target cost of the material The target cost refers to the standard that the product cost should reach in a certain period of time. It is based on the determination of target profits, based on the information obtained from market research, in order to ensure the realization of target profits and to establish the cost to be controlled. Because the cost of materials generally accounts for more than 70% of the product cost, it is the main item that constitutes the cost of the product. Therefore, to achieve the target cost of the product, we must control the material cost to a certain level. This is the target cost of the material to be discussed in this paper. In recent years, although the growth rate of material costs has eased, it still shows an upward trend. This requires the material supply department to seek ways to reduce material costs on the premise of guaranteeing supply and quality assurance. As for the Liuzhou Iron & Steel Plant, it is required to control the procurement cost of materials for the whole year to be below 320 million yuan. However, according to the annual production plan’s need for raw materials, based on the unit cost of the previous year, together with the effect of certain policy-related price increases on costs, it is estimated that the annual material cost will reach 346 million yuan. In other words: to ensure the above operations