沈阳机床股份有限公司目标成本管理的应用研究

本科论文AbstractWith the rapid development of the market economy,target cost management isparticularly important for enterprises that want to take the lead in the fierce marketcompetition.By strengthening target cost management,enterprises can gain internationalcompetitiveness and expand production.In the actual operation process,the enterpriseexcessively pursues to reduce the cost and ignores the management of its cost,which makesthe enterprise's development in a lagging state.Enterprises have little awareness of costmanagement.The cost management method adopted by it also has many problems,whichcannot meet the current enterprise's demand for cost.Because of this economic development background,the target cost management into thefield of vision of all enterprises.Enterprises gradually found the defects in the past target costmanagement,by learning from foreign advanced target cost management procedures.Thenmaster the correct way of cost improvement.More and more enterprises begin to establishperfect target cost management system.Chinese enterprises also begin to pay attention to themanagement of target cost,hoping to make enterprises obtain competitive advantages.Basedon the status quo of Shenyang Machine Tool Co.,Ltd.,this paper analyzes the status quo ofenterprise target cost management from the aspects of research background,proposingproblems,analyzing causes and solving problems.This paper is divided into four parts.Thispaper first introduces the research status of target cost management,and then brieflyexpounds the meaning,content and significance of target cost management.Then,from theaspects of enterprise's awareness of target cost management,enterprise internal configurationand target cost management system,this paper analyzes some problems in the target costmanagement of the company,and puts forward some countermeasures and Suggestionsaccording to the existing problems of Shenyang Machine Tool Co,Ltd.Key words:Competition in the market;Target cost management;Competitiveness