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目前,面对激烈的市场竞争,有些企业面临着较为严峻的发展形势,容易出现大投入、小产出、低效益的不合理状况。要想从根本上扭转这样的不利局面,企业必须从内部管理入手,加强企业成本管理工作,切实降低企业产品成本。随着现代企业管理办法的普及,目标成本管理体系已经得到越来越多企业的认可,很多企业也在不断地对目标成本进行分析和考核,并在不断总结经验教训的基础上完善目标成本管理体系建设。
At present, in the face of fierce market competition, some enterprises are facing more severe development situations and are prone to unreasonable situations of large input, small output and low efficiency. To fundamentally reverse such an adverse situation, enterprises must start from the internal management, strengthen the cost management of enterprises, and effectively reduce the cost of enterprise products. With the popularization of modern enterprise management methods, the target cost management system has been recognized by more and more enterprises. Many enterprises are constantly analyzing and assessing the target costs and improving the target cost management based on the continuous summing up of experience and lessons. System.