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随着我国经济的飞速发展和社会的不断进步,机械制造业迅速崛起,已经成为促进我国国民收入的重要组成部分,国家对该项工作的重视程度也逐渐增加,对其投入了大量的人力物力以促进其发展,因此,机械制造企业的竞争也愈发激烈。实践证明,如果机械制造企业想要在激烈的竞争中立于不败之地,做好目标成本管理工作至关重要。本文旨在针对我国机械制造企业的目标成本管理工作现状进行分析,探究该系统在机械制造业中的应用,希望可以推进我国机械制造业的持续发展。
With the rapid economic development in our country and the constant progress of society, the rapid rise of the machinery manufacturing industry has become an important part of our national income. The emphasis placed on this task by the state has also been gradually increased, and a great deal of manpower and resources have been invested in it To promote its development, therefore, the competition of machinery manufacturing enterprises is also fiercer and fiercer. Practice has proved that if the machinery manufacturing enterprises want to be invincible in the fierce competition, the goal of cost management is essential. The purpose of this paper is to analyze the current situation of target cost management in China’s machinery manufacturing enterprises and to explore the application of the system in the machinery manufacturing industry in the hope of promoting the sustainable development of China’s machinery manufacturing industry.