近年来我国的市场经济竞争十分激烈,在这样的环境下企业的发展就显得格外重要,我国的企业也开始逐渐重视起发展中的成本控制工作。目标成本法在一定程度上能实现帮助企业进行成本控制的目的,对企业经济效益的提升也将产生重要的影响。本文主要对目标成本在企业中的应用进行了分析,希望为广大企业的发展和成本控制提供有益的建议和帮助。 In recent years, the competition in the market economy in our country is very fierce. Under such circumstances, the development of the enterprises is of special importance. The enterprises in our country also start to pay more attention to the cost control in the development. To some extent, the target cost approach can help enterprises to control costs. It will also have an important impact on the improvement of the economic efficiency of enterprises. This article mainly analyzes the application of the target cost in the enterprise, and hopes to provide useful suggestions and help for the development and cost control of the majority of enterprises.