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目标成本,目前在我国成本理论界看法不一致,总起来说,大致有两种解释。一种是广义的解释,凡是事先提出的一定时期产品成本应该达到的水平和成本管理工作的奋斗目标就是目标成本。这种解释强调目标成本的“目标性和先进性”。另一种是狭义的解释,企业所生产的商品在市场可能接受的价格下销售,为保证合理的目标利润,所允许发生的成本的限额。这种解释强调目标成本的“效益性和控制性”。
The target cost is currently inconsistent in China’s cost theory. In general, there are roughly two explanations. One is a broad interpretation. The goal of the product cost that should be achieved in advance for a certain period of time and the goal of cost management work is the target cost. This explanation emphasizes the “targetedness and advancement” of the target cost. The other is the narrow interpretation that the goods produced by an enterprise are sold at prices that the market may accept, and in order to guarantee a reasonable target profit, the limits of the costs that are allowed to occur. This explanation emphasizes the “benefit and control” of the target cost.