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按照波特创立的竞争战略概念的观点,企业确定竞争优势的三种典型竞争战略之一是成本领先战略。随着全球性竞争的日益加剧,企业要想生存,就必须开发新型的并能满足客户质量与功能需求的产品。能够确保这种产品的开发并以低成本获取足够利润的手段就是采用目标成本法。目标成本法是指在产品的策划、开发中,根据用户需求设定相应的目标,希冀同时达成这些目标的综合性利润管理活动。它以成
According to Porter’s concept of a competitive strategy, one of the three typical competitive strategies that companies determine their competitive advantage is the cost-leadership strategy. As global competition intensifies, companies must develop new products that meet the quality and functional needs of their customers in order to survive. The means to ensure that this product is developed and profitable at a low cost is to use a cost-of-ownership approach. Target cost method refers to the product planning, development, set according to user needs the appropriate goals, hoping to achieve these goals at the same time a comprehensive profit management activities. It into