目标成木管理工作的关键环节是制定目标成本,分解目标成本和对目标成本进行控制.在不同生产类型和不同生产组织形式的企业中,解决这些问题的方法是不同的.现仅就在多品种、小批量、工艺专业化企业中如何开展目标成本管理工作谈谈自己的看法. 一、目标成本的制定目标成本具有一定的强制性,指令性的特点.目标成本一旦确定,企业各部门就要以此作为标准开展工作,千方百计完成目标成本指标. 目标成本的制定有赖于技术工作和经济工作的配合,要打破过去那种财务部门只管记帐、算帐,技术部门只管设计画图的惯例,要发挥技术和经济 The key links in the management of target wood management are setting target costs, decomposing target costs and controlling target costs. In different production types and different forms of production organization, the methods for solving these problems are different. How to carry out the target cost management work in varieties, small batches, and process specialized enterprises. Talk about their own views. First, the establishment of the target cost The target cost has a certain mandatory, mandatory characteristics. Once the target cost is determined, the various departments of the company We must use this as a standard to carry out our work and do everything possible to achieve the target cost index. The formulation of the target cost depends on the cooperation of technical work and economic work. To break the past, the financial department only managed the accounting and accounting, and the technical department only managed the design of the drawing. To use technology and economy