成本的管理是企业的重要部分,也突出反映了一个企业的管理现状,在成本控制方面有所建树,则更能推动企业在复杂多变的市场中占据更优势的地位。本文阐述了对全员成本目标管理的认识以及财务的理念与实施全员成本目标管理的关系,针对企业实施全员成本目标管理存在的问题,提出了全员成本目标管理中存在问题的解决途径。 Cost management is an important part of the enterprise. It also highlights the management status of an enterprise and makes some achievements in cost control, which can further promote the enterprise to occupy a more advantageous position in a complex and ever-changing market. This article expatiates on the understanding of full cost target management and the relationship between financial philosophy and total cost target management. In view of the existing problems in the enterprise total cost target management, this paper puts forward the solution to the existing problems in full cost target management .