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当前,很多公司经济管理工作中所采取的基础方法就包括目标成本管理法,其主要指公司基于盈利目的,通过减小产品成本的手段来提高公司所获得的利润。目标成本管理法的实施可在一定程度上使公司成本控制工作得到完善,所以在成本控制环节应用这种方法具有非常重要的现实意义。本文主要对关于目标成本管理法在企业成本控制过程中的运用以及完善进行分析探究,提出相应的思考和建议,仅供参考。
At present, the basic methods adopted by many companies in their economic management work include the target cost management method, which mainly refers to the profit improvement made by the company by reducing the product cost based on profit-making purposes. The implementation of the target cost management method can improve the company’s cost control to a certain extent, so applying this method in the cost control has very important practical significance. This article mainly analyzes and probes into the application and improvement of the target cost management method in the process of enterprise cost control, and puts forward some corresponding suggestions and suggestions for reference purposes only.