近几年来,很多企业实行承包经营责任制,为了实现承包的利润目标,应用了目标成本管理。一些企业主管部门也推行了目标成本管理,都取得了明显的经济效益。本文拟结合我局推行目标成本管理的实践,做一些初步探索。 目标成本管理是借鉴西方企业目标管理的理论和方法,结合我国实际,在成本管理中推行的一种先进管理方法。它与传统成本管理方法的主要区别: In recent years, many companies have implemented contracted management responsibility systems. In order to achieve contracted profit targets, target cost management has been applied. Some corporate authorities have also implemented target cost management and have achieved significant economic benefits. This article intends to make some preliminary explorations based on the practice of implementing the target cost management in our bureau. Target cost management is a kind of advanced management method introduced in the cost management by referring to the theories and methods of western enterprise target management and integrating with China’s actual conditions. Its main difference from traditional cost management methods: