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目标成本管理是在企业预算的基础上,根据企业的经营目标,在成本预测、成本决策、测定目标成本的基础上,进行目标成本的分解、控制分析、考核、评价的一系列成本管理工作。它以管理为核心,核算为手段,效益为目的,对成本进行事前测定、日常控制和事后考核,使成本由少数人核算到多数人管理,成本管理由核算型变为核算管理型;并将产品成本由传统的事后算账发展到事前控制,为各部门控制成本提出了明确的目标,从而形成一个全企业、全过程、全
Target cost management is based on the company’s budget, based on the company’s business objectives, based on cost forecasting, cost decision-making, and determination of target costs, a series of cost management tasks such as decomposition, control analysis, assessment, and evaluation of target costs. It takes management as the core, accounting as a means, and efficiency as its purpose. It measures the cost beforehand, controls it daily, and assesses it afterwards, so that the cost is calculated by a few people to the majority, and the cost management changes from accounting to accounting management; The cost of products has evolved from traditional post-event reconciliations to ex ante controls, setting clear goals for cost control in all sectors, resulting in a company-wide, full-process, full-scale process.