Study On Optimization Of Target Cost Management Application Of AAC Technologies Holdings Inc

With the mobile phone consumer market of fierce competition, from the90’sdomination of Motorola mobile phone era, converted into NOKIA in2000, and then tothe recent years fire all over the world apple mobile phone, mobile phone upgrade fastrate, it requests to provide mobile phone electronic parts quality and price and otheraspects of the accord with mobile phone advances in mobile phone, because the stylebecomes more and more portable, more and more thin, requirements of sound quality isgetting better and better, this requires a miniature electro-acoustic components of theperformance and quality improve, but this improved facing manufacturing miniatureelectro-acoustic components of the product cost and improve the profit decline.Therefore, to strengthen cost management, using scientific management methods toreduce the manufacturing cost, electro-acoustic components enterprises need to solvethe problem. The objective cost management is also in the recent years is widely used,to enhance the core competitiveness of enterprises and competitive advantage, andultimately improve the management performance of enterprise.This paper is based on the AAC Technologies LTD.(AAC) company’s costmanagement present situation, explore and construct the application system of targetcost management of enterprises, and through empirical research on acoustic company,think the enterprise target cost management system is adapt to current profit and costmanagement methods, help enterprises to continuously enhance profitability.This paper starts from the significance of the research target cost, through acomprehensive understanding of the target cost research content and ideas, the theoryand use of the target cost and process and mechanism, from the current situation of thecost management of acoustic company began to analysis the present problems of costmanagement and cost management improved, the necessity to carry out the target costmanagement. Therefore AAC introduced the target cost management system, includingacoustic implementation target cost management principles, content and process systemand method and index system, the comprehensive analysis and continuous improvementtarget costs, and the implementation process encountered difficulties and problems,aiming at these difficulties and problems, put forward improvement opinions andpreventive measures, hoping to further improve the function and role of target costmanagement, all staff have the aware of cost control, target cost setting attention from top to bottom, to control costs, increase profits. Finally, the prospet of the full text ofthe summary and future research.