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推行目标成本管理方法,是加强成本管理,不断降低成本,提高企业经济效益的根本途径。我们开展目标成本管理的基本作法是:一、目标成本的确定目标成本的确定按如下方法进行。1.目标成本的预测分析根据报告期的实际成本,按成本与产量的关系,首先用直观分析法,把成本中的折旧费等划分为固定成本;原材料等划分为变动成本;一次性非正常的
The implementation of target cost management methods is the fundamental way to strengthen cost management, continuously reduce costs, and improve the economic efficiency of enterprises. The basic approach to our goal cost management is: First, the determination of the target cost The determination of the target cost is carried out as follows. 1. Forecast analysis of target cost Based on the actual cost of the reporting period, according to the relationship between cost and output, first use visual analysis to divide the depreciation costs in costs into fixed costs; raw materials are divided into variable costs; one-time abnormal of