目标成本法在餐饮设备项目开发中的应用

发布时间：2018-05-03 23:01

本文选题：目标成本 + 项目管理　；参考：《上海交通大学》2009年硕士论文

【摘要】：随着全球经济一体化进程的加快，企业之间的竞争越来越激烈。企业要在激烈的市场竞争中获得持久的竞争优势，不外乎采取三种战略：成本领先战略、标新立异战略和目标集聚战略。其中，成本领先战略是最基本的竞争战略。伴随着我国经济的快速发展，餐饮消费需求日益旺盛，营业额一直保持较强的增长势头。但是从销售额和市场占有率来看，依然没有摆脱“洋快餐一家独大”的现象。餐饮设备昂贵的价格使得刚刚发展起来的中国餐饮业望而却步。餐饮设备的滞后是阻碍我国餐饮业发展的一个主要瓶颈。目标成本法(Target Costing)起源于20世纪60年代初期日本丰田汽车公司，是在引进美国目标管理的基础上创新扩展而来的。它以具有竞争性的市场可以接受的价格和企业预期实现的利润目标倒推出产品的目标成本，，并加以有效的控制与管理。现已被世界上许多先进企业采用并取得巨大成效。但是，目标成本管理在餐饮设备企业中应用相对较少。笔者所从事的苏州H设备有限公司是美国H公司在中国的子公司，开发国内市场，服务中国餐饮业是公司的一项既定方针。产品研发设计阶段是企业生产运营的前导性环节，产品成本构成中的大部分在此阶段就已经确定。因此研究产品研发阶段成本控制的方法体系，解决该过程中的成本管理问题具有重大的现实意义和应用价值。所以本文就是针对中国餐饮市场的现状，对公司现有开发工作进行研究。利用目标成本的管理方法来指导餐饮设备的开发，在保证产品功能的基础上降低产品成本，使产品价格在中国餐饮企业能承受的范围，取得了预期的目标。
[Abstract]:With the acceleration of the process of global economic integration , the competition between enterprises is getting more and more intense . Enterprises need to win a lasting competitive advantage in the fierce market competition . There are three strategies : cost - leading strategy , new strategy and target agglomeration strategy . Among them , cost - leading strategy is the most basic competitive strategy .

With the rapid development of our economy and the increasing demand of catering consumption , the turnover has maintained a strong growth momentum . However , from sales and market share , we still haven ' t got rid of the phenomenon of " fast food " . The expensive price of catering equipment makes the Chinese food industry just developed . The lag of catering equipment is one of the main bottlenecks hindering the development of China ' s catering industry .

Target Costing is originated from Japan Toyota Motor Company in the early 1960s . It is based on the introduction of American target management . It has been used by many advanced enterprises in the world and has been effectively controlled and managed . However , the target cost management has been adopted by many advanced enterprises in the world . However , the target cost management is relatively few in the catering equipment enterprises .

Suzhou H Equipment Co . , Ltd . is an established policy of American H Company in China . The development of domestic market and service of Chinese food and beverage industry is an established policy of the company . The research and development design stage is the leading link of the company ' s production and operation .

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F273.1;F275;F719.3

【参考文献】