目标成本管理是在企业总体经营目标指导下,将其制定的目标成本进行层层分解,实现企业成本工作的全过程覆盖,最终促使产品成本降低所开展的一系列成本管理工作。本文以二重重装应用目标成本管理的实践为案例,对其目标成本的制定、分解、落实、控制、分析、评价的全过程进行分析,以期为重型机械制造企业的成本管理工作提供借鉴。 The target cost management is a series of cost management carried out under the guidance of the overall business objectives of the enterprise, and the target cost set by it is decomposed layer by layer to cover the entire process of the enterprise cost work and finally to reduce the product cost. This article takes the practice of target cost management of double heavy equipment as a case to analyze the whole process of formulating, decomposing, implementing, controlling, analyzing and evaluating its target cost so as to provide reference for the cost management of heavy machinery manufacturing enterprises.