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众所周知,目标成本管理在我国工业企业中已实施多年,邯钢的“模拟市场核算,实行成本否决”的管理经验实际上同属于目标成本管理范畴。按照日本学者加登丰的说法;“成本企划(即目标成本法)是一种追溯探讨成本产生的起源,按综合价值分析(即价值工程)的方法做设计、开发,更进一步在商品企划的阶段便开始计算成本的活动”。由此可见,目标成本管理是一项融合企业内各个功能的工具,它先预设产品的目标成本作为后续开发工作的成本限
As we all know, the target cost management in China’s industrial enterprises has been implemented for many years, Handan Iron and Steel’s “simulated market accounting, the implementation of cost-rejection” management experience are actually belong to the target cost management. According to the Japanese scholar Jia Dengfeng argument; “cost planning (or target cost method) is a retrospective study of the origin of cost, according to the method of integrated value analysis (ie, value engineering) to do design and development, and further in the stage of product planning Began to calculate the cost of activities. ” Thus, the goal of cost management is a fusion of various functions within the enterprise tools, which first set the target cost of the product as the cost of subsequent development work limited