成本管理对于建筑企业的生存和发展至关重要,目标成本管理是成本控制的重要方法。本文将介绍目标成本的概念以及优势,指出当前建筑企业采用目标成本管理过程中存在的问题,并结合作者多年建筑企业成本管理和研究的经验提出可行性的对策。 Cost management is very important for the survival and development of construction enterprises. The target cost management is an important method of cost control. This article will introduce the concept and advantage of target cost, pointing out the problems in the process of target cost management in current construction enterprises, and put forward feasible countermeasures based on the author’s many years experience in cost management and research of construction enterprises.