随着市场经济的日趋激烈,产品同质化日趋严重,低成本战略已成为大多数企业的选择。以降低产品成本,获取更大的利润空间,从而获得成本优势,本文首先分析当前企业经营成本管理中存在的漏洞,进而以目标成本法为依据,提出相应解决对策。 With the increasingly fierce market economy, product homogeneity has become increasingly serious, low-cost strategy has become the choice of most businesses. In order to reduce the cost of products and gain more profit margins, we can obtain the cost advantages. This paper first analyzes the existing loopholes in the management of enterprise operating costs, and then proposes the corresponding solutions based on the target cost method.