Target Cost Management In Benxi Transport Machinery Company

Under the background of economic globalization, technology innovation to accelerate the pace of rapid change, product demand, market competition is intense with each passing day, outstanding performance for the shortened product life cycle, the product is coessential change serious, innovation risk of price competition intensifies, the normalization. Quality, cost, time and other integrated elements of the common pool for the core competitiveness of enterprises, the implementation of effective cost management is the enterprise obtains the competitive advantage of important strategic means.China's economic integration into the international economic integration to speed up the process, not only make the enterprise cost management in enterprise management role is increasingly outstanding, also make the enterprise cost management of our country gradually conditional in the absorption of advanced cost theory on the basis of the framework, related to the use of tools and techniques, can continue to develop. Mastering and using modern cost management theory and method, for the enterprise to reduce product costs, improve the competitiveness of enterprises is of great practical significance.Target cost management since the 80's of last century after the introduction of China, by the organization 's favor, get extensive promotion application. In the iron and steel enterprises represented practice proves, carry out target cost management to improve the economic efficiency of enterprises, enhance the management level, optimize the allocation of resources plays an important role in.This article in view of the Benxi city transport machinery parts factory cost management present situation research, put forward to build target cost management mode reform countermeasures and suggestions. On the target cost management and basic idea of the reform, target cost management responsibility to decompose, target cost management, target cost management control point, target cost management and assessment system and other aspects in detail, and puts forward some specific and feasible measures and suggestions, including strengthening the enterprise staff cost consciousness, strengthen the enterprise purchased materials management, strengthen cost accounting of team and group management, strengthen target cost management foundation work. Benxi city transport machinery parts factory carries out target cost management, enhance staff cost consciousness, strengthen the production process of cost control, the cost of enterprise management truly production costs prior planning objectives, process control based on cost analysis, standard, through the full implementation of target cost responsibility system, strengthen the work performance, improve enterprise input-output efficiency, to enhance the market competitiveness of enterprises is of great significance.