目标成本是企业目标管理的重要组成部分,是企业一定时期内为了实现目标利润而制定产品成本的控制指标。目前,要深化企业改革,实行承包经营责任制,调动企业和职工的积极性,增强企业自我改造的能力。推行目标成本管理,提高企业管理素质,有利于承包经营责任制的充实和完善,要达到上述目的,需要处理好以下几个问题。一、推行目标成本管理要和承包经营责任制相结合。目前,企业普遍开展承包经营责任制,把企业的经营成果与国家、企业和承包者,以及企业全体职工的利益紧密的联系起来了。企业以承包指标为龙头带动其他各项工作,所以,目标成本管理工作,必须紧紧围绕承包经营责任制的各项指标作为自己的工作依据。第一、目标成本指标的制定。目前成本指标,必 The target cost is an important part of the target management of the enterprise, which is the control index for setting the cost of the product in order to achieve the target profit within a certain period of time. At present, we must deepen the reform of enterprises, implement the contract management responsibility system, mobilize the enthusiasm of enterprises and staff, and enhance the ability of enterprises to reform themselves. The implementation of the target cost management, improve the quality of enterprise management, is conducive to the fulfillment and improvement of the contract management responsibility system, to achieve the above objectives, the need to deal with the following issues. First, the implementation of the target cost management should be combined with the contractual management responsibility system. At present, enterprises carry out the responsibility system of contractual management in general and closely link the business achievements of the enterprises with those of the state, enterprises and contractors, and all the employees of the enterprises. Enterprises should take the contractor index as the leading factor to drive other tasks. Therefore, the target cost management must be based on the indicators of contracting management responsibility system closely. First, the target cost target formulation. The current cost targets, must