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随着我国经济社会的发展,企业想要长久有效地发展下去,首先应该完善企业的内部管理,完善企业经营的成本控制,通过完善目标成本管理来降低企业运营的成本,从而改善企业的经营状况,获得更多的利润,提升企业整体的竞争力。企业的经济管理重点对企业的运营过程进行管理和控制,通过加强企业日常经营管理控制,来提高整体的管理效果,从而获得经济利润。因此推动企业经济管理效果对企业未来的发展有着重要的意义,同时完善企业的目标成本管理与控制,强化企业经营过程也是现阶段需要思考的问题。本文将结合目标成本管理的含义,对企业经营管理过程中的管理过程进行细化和控制,提出完善目标成本管理方法的途径。
With the economic and social development of our country, if the enterprises want to develop effectively in the long run, the internal management of the enterprise should be perfected, the cost control of the business operation should be perfected, the cost of the operation should be reduced by improving the target cost management so as to improve the operation of the enterprise , Get more profits, enhance the overall competitiveness of enterprises. The focus of economic management of an enterprise is to manage and control the operation process of the enterprise and enhance the overall management effectiveness by strengthening the daily operation and management control of the enterprise so as to obtain economic profits. Therefore, promoting the economic management effect of enterprises is of great significance to the future development of the enterprise. At the same time, improving the target cost management and control of enterprises and strengthening the business management process are also issues that need to be considered at this stage. This article will combine the meaning of target cost management, refine and control the management process in the process of enterprise management and put forward ways to improve the target cost management method.