目标成本管理是一项贯穿于施工组织与管理全过程的系统工程,它一般包括成本策划、目标测算、目标下达和分解、过程核算、成本分析、成本核查、效益评估和考核等七大环节。实施目标成本管理是消化市场压价让利因素,实现企业创效创牌的重要手段,是控制消耗、降低成本的有效途径。 Target cost management is a systematic project that runs through the whole process of construction organization and management. It generally includes seven aspects of cost planning, target measurement, target release and decomposition, process accounting, cost analysis, cost verification, benefit evaluation and assessment. The implementation of the target cost management is to digest the market price factors, to achieve business innovation is an important means of creating a brand, is to control consumption and reduce costs an effective way.