【摘要】：當前,很多公司經(jīng)濟管理工作中所采取的基礎(chǔ)方法就包括目標成本管理法,其主要指公司基于盈利目的,通過減小產(chǎn)品成本的手段來提高公司所獲得的利潤。目標成本管理法的實施可在一定程度上使公司成本控制工作得到完善,所以在成本控制環(huán)節(jié)應用這種方法具有非常重要的現(xiàn)實意義。本文主要對關(guān)于目標成本管理法在企業(yè)成本控制過程中的運用以及完善進行分析探究,提出相應的思考和建議,僅供參考。
[Abstract]:At present, many basic methods used in the economic management of companies include the target cost management method, which mainly refers to the means of reducing the product cost to increase the profit of the company based on the profit purpose. The implementation of the target cost management method can improve the cost control of the company to a certain extent, so it has very important practical significance to apply this method in the cost control link. This paper analyzes and probes into the application and perfection of the target cost management method in the process of enterprise cost control, and puts forward corresponding thoughts and suggestions for reference only.
【作者單位】： 深圳市日昌亞克力科技有限公司;
【分類號】：F275.3

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