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当前随着经济全球化的发展,企业所面临的市场竞争环境日益激烈,为有效适应这种市场化的竞争机制,发掘消费者潜在的消费需求,企业的成本管理面临诸多挑战。以市场为导向、基于企业预先规定的未来成本、贯彻企业产品设计全过程的目标成本管理方法恰好能满足这一需求。基于目标成本法的企业成本管理通过结合企业所面临的市场环境及内部资源,合理设置成本目标,并通过反复的价值工程分析,将成本目标有效分解到产品的各个部件,严格控制产品生产过程,以降低成本,保证目标利润,这是当前企业管理的一种重要方法。基于此,本文就以目标成本法作为研究对象,着重从人力资源政策在目标成本法中所发挥的作用展开分析,具体如下。
At present, with the development of economic globalization, the market competition environment faced by enterprises is fierce day by day. To effectively adapt to this market-oriented competition mechanism and explore the potential consumer demand, enterprises face many challenges in cost management. Market-oriented, based on the pre-set future cost of the enterprise, and implement the target cost management method of the whole process of product design of enterprises just to meet this demand. Enterprise cost management based on the target cost method By combining the market environment and internal resources faced by the enterprise, setting reasonable cost targets and repeatedly analyzing the value engineering, the cost objectives are effectively decomposed into the various components of the products and the product manufacturing process is strictly controlled. In order to reduce costs and ensure the target profit, this is an important method of enterprise management. Based on this, this article takes the target cost method as the research object, focusing on the role of human resource policy in the target cost method to analyze, as follows.