發(fā)布時間：2018-10-31 15:05

【摘要】：在全球經(jīng)濟(jì)一體化的信息時代，市場競爭日趨激烈，現(xiàn)代企業(yè)的發(fā)展要在市場競爭中取得優(yōu)勢，價格優(yōu)勢是企業(yè)不可忽視的，而價格競爭的核心之一就是成本的競爭，面對企業(yè)普遍效益不佳的現(xiàn)實(shí)情況和全球經(jīng)濟(jì)衰退的壓力，企業(yè)當(dāng)務(wù)之急是如何建立一套完善且先進(jìn)的成本管理方法，從而有效地管理成本，提高企業(yè)競爭能力和經(jīng)濟(jì)效益。 目標(biāo)成本管理是一種現(xiàn)代化的成本管理方式，在如今已被各行業(yè)所廣泛使用。在本文中，在研究目標(biāo)成本管理理論的基礎(chǔ)上，結(jié)合當(dāng)前形勢，通過引入目標(biāo)成本管理理念，目標(biāo)管理的成本分析的狀態(tài)，說明目標(biāo)成本控制理論對企業(yè)成本管理的實(shí)際意義，更新我國傳統(tǒng)成本管理認(rèn)識，為進(jìn)一步提高企業(yè)管理水平，更為妥善地順應(yīng)經(jīng)濟(jì)形勢的發(fā)展做出貢獻(xiàn)。目標(biāo)成本管理是市場營銷和市場上的價格競爭方法，目標(biāo)成本法作為一個以市場為基點(diǎn)，注重全員參與的成本模式，其成本的確定，主要是根據(jù)兩方面的因素：一是通過競爭而得出的市場價格，二是預(yù)期所獲得的目標(biāo)利潤。所以，目標(biāo)成本很能夠體現(xiàn)市場的指向性。企業(yè)進(jìn)行持續(xù)的經(jīng)營，就要把目標(biāo)利潤作為追求的永恒目標(biāo)。所以，目標(biāo)成本管理正是企業(yè)所需的全面成本管理模式，它很好的把企業(yè)經(jīng)營策略和企業(yè)所實(shí)行的市場競爭手段合二為一，從而可以更好的為企業(yè)所服務(wù)。一般情況下，目標(biāo)成本管理模式概括成以下幾條：如何較好的預(yù)測目標(biāo)成本，目標(biāo)成本的決策，，目標(biāo)成本的計劃、實(shí)施目標(biāo)成本、目標(biāo)成本的控制、核算、分析和評估。 通過研究目標(biāo)成本管理在企業(yè)中的實(shí)際應(yīng)用，研究企業(yè)實(shí)施目標(biāo)成本管理的方案，希望為我國企業(yè)目標(biāo)成本管理的實(shí)施提供一點(diǎn)啟示。我認(rèn)為，目標(biāo)成本應(yīng)包括在實(shí)現(xiàn)利潤目標(biāo)過程中產(chǎn)生的全部費(fèi)用，在這一過程中確定的目標(biāo)成本應(yīng)被視為科學(xué)的、有效的、強(qiáng)有競爭力的戰(zhàn)略。無論是什么形式的企業(yè)，要想更好地實(shí)施目標(biāo)成本，就必須從企業(yè)經(jīng)濟(jì)運(yùn)行中的全過程，多角度、全方位入手，只有對于目標(biāo)成本進(jìn)行全方位的謀劃與解讀，才能更好的使之運(yùn)用于企業(yè)的經(jīng)濟(jì)運(yùn)行中，進(jìn)而為企業(yè)謀得更大的目標(biāo)利潤空間，使企業(yè)處于不敗之地。
[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.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3

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