目标成本管理理论及其在企业中应用研究

发布时间：2018-10-31 15:05

【摘要】：在全球经济一体化的信息时代，市场竞争日趋激烈，现代企业的发展要在市场竞争中取得优势，价格优势是企业不可忽视的，而价格竞争的核心之一就是成本的竞争，面对企业普遍效益不佳的现实情况和全球经济衰退的压力，企业当务之急是如何建立一套完善且先进的成本管理方法，从而有效地管理成本，提高企业竞争能力和经济效益。目标成本管理是一种现代化的成本管理方式，在如今已被各行业所广泛使用。在本文中，在研究目标成本管理理论的基础上，结合当前形势，通过引入目标成本管理理念，目标管理的成本分析的状态，说明目标成本控制理论对企业成本管理的实际意义，更新我国传统成本管理认识，为进一步提高企业管理水平，更为妥善地顺应经济形势的发展做出贡献。目标成本管理是市场营销和市场上的价格竞争方法，目标成本法作为一个以市场为基点，注重全员参与的成本模式，其成本的确定，主要是根据两方面的因素：一是通过竞争而得出的市场价格，二是预期所获得的目标利润。所以，目标成本很能够体现市场的指向性。企业进行持续的经营，就要把目标利润作为追求的永恒目标。所以，目标成本管理正是企业所需的全面成本管理模式，它很好的把企业经营策略和企业所实行的市场竞争手段合二为一，从而可以更好的为企业所服务。一般情况下，目标成本管理模式概括成以下几条：如何较好的预测目标成本，目标成本的决策，，目标成本的计划、实施目标成本、目标成本的控制、核算、分析和评估。通过研究目标成本管理在企业中的实际应用，研究企业实施目标成本管理的方案，希望为我国企业目标成本管理的实施提供一点启示。我认为，目标成本应包括在实现利润目标过程中产生的全部费用，在这一过程中确定的目标成本应被视为科学的、有效的、强有竞争力的战略。无论是什么形式的企业，要想更好地实施目标成本，就必须从企业经济运行中的全过程，多角度、全方位入手，只有对于目标成本进行全方位的谋划与解读，才能更好的使之运用于企业的经济运行中，进而为企业谋得更大的目标利润空间，使企业处于不败之地。
[Abstract]:In the information age of global economic integration, the market competition is becoming more and more fierce. The development of modern enterprises wants to gain advantages in the market competition. The price advantage can not be ignored by enterprises, and one of the core of price competition is the competition of cost. In the face of the current situation of poor general benefit of enterprises and the pressure of global economic recession, it is urgent for enterprises to establish a set of perfect and advanced cost management methods so as to effectively manage costs and improve the competitiveness and economic benefits of enterprises. Target cost management is a modern way of cost management, which has been widely used in various industries. In this paper, on the basis of studying the theory of target cost management, combined with the current situation, by introducing the concept of target cost management and the state of cost analysis of target management, the practical significance of the theory of target cost control for enterprise cost management is explained. In order to improve the level of enterprise management and adapt to the development of economic situation, we should update our traditional cost management. Target cost management is a method of price competition in marketing and market. It is mainly based on two factors: one is the market price through competition, the other is the expected target profit. Therefore, the target cost can well reflect the direction of the market. The enterprise carries on the continuous operation, must take the target profit as the pursue eternal goal. Therefore, the target cost management is the overall cost management model that the enterprise needs, it is very good to combine the enterprise management strategy and the market competition means implemented by the enterprise, thus can better serve for the enterprise. In general, the target cost management model can be summarized as follows: how to predict the target cost, the decision of target cost, the plan of target cost, the implementation of target cost, the control, accounting, analysis and evaluation of target cost. By studying the practical application of target cost management in enterprises, this paper studies the scheme of implementing target cost management in enterprises, hoping to provide some enlightenment for the implementation of target cost management in Chinese enterprises. In my opinion, the target cost should include all the costs incurred in the process of achieving the profit target, and the target cost determined in this process should be regarded as a scientific, effective, competitive strategy. No matter what kind of enterprise, in order to implement the target cost better, we must start from the whole process of the enterprise economic operation, from many angles, from all directions, only to carry on the omni-directional plan and the interpretation to the target cost. Only then can it be better used in the economic operation of the enterprise, and then seek a larger target profit space for the enterprise, so that the enterprise is in an invincible position.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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