Researches In Cost Management Under The Lean Production

Target costing is a kind of cost management model in lean production. On the base of target cost control, it uses ABC to calculate and evaluates the merit by BSC. This management model includes pre-product, in-product and ex-product control of cost to accomplish the target cost.This dissertation will organize in this way: the preface defines the objects of research and reveals the basic connotation of the mode, and also briefly explains the selection of the theme, general way of thought, new ideas. Chapter 1 introduces the lean production and point out its specialty; chapter 2 defines target costing and tell the difference of target costing and the other cost management ways; chapter 3 research the process of target costing in details and introduce the relative theories of engineering, accounting; chapter 4 analyzes the practice of lean production, target cost and ABC in china's companies, then draws the conclusion.