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经济的发展产生了很多新兴产业,相对于那些新兴产业,制造业是一个历史悠久的以原料为基础的传统型产业,制造业要在竞争激烈的市场中立足需要将新的技术和管理理念结合并将它应用于生产过程中,成本控制的好能很好的降低成本,甚至杜绝资源浪费情况。本文着重讲目标成本法在制造业中的应用,同时对目标成本法的设计进行了详尽的阐述,从而使制造业能利用目标成本法来更好的对制造业成本进行管理。
Economic development has created many new industries. Compared to those emerging industries, manufacturing is a long history of traditional raw materials-based industries. Manufacturing needs to be fought in a highly competitive market. New technologies and management concepts need to be combined And it is used in the production process, cost control can well reduce costs, or even eliminate waste of resources. This article focuses on the application of the target cost method in manufacturing, and elaborates on the design of the target cost method so that the manufacturing industry can use the target cost method to better manage the manufacturing cost.