Target Cost Management In The Application Research Of Zhejiang Hailiang Co., Ltd

Rapid integration, globalization and economic development in the new century, the market competition is becoming increasingly fierce, the enterprise’s external environment has undergone fundamental changes. On the one hand, increasing social wealth, enterprise production ability and the level of production has been improved rapidly, the competition among enterprises is becoming more and more incentive. On the other hand, in the fierce competition in the market economy, enterprises are facing the survival and development of great pressure, which put forward new and higher requirements of cost management and control of enterprise, how to make good use of existing enterprise resources, and effective use of the limited resources to obtain competitive advantage, has been placed in front of each enterprises need to respond adequately.Therefore, in view of the modern competitive phenomenon, this paper chooses the target cost management as the research object. Firstly, the target cost management are studied, and thus laid the theoretical basis of this paper; secondly, expounds the application of target cost management in the Zhejiang Hailiang Co., Ltd. analysis of target cost management in similar industrial feasibility of manufacture enterprise again, compared with the traditional cost management and target cost management of production mode, highlighting the value of this research, stressed the importance of target cost management; target cost management model built on the basis of this, it is a forced mechanism, to divide the cost center and production process control and transfer cost in activity-based costing to cost control to provide information, just in time production system to improve the cost control system is composed of four parts by the implementation of the implementation to the market price of each part of the detailed design. Finally put forward some problems that should be paid attention to in the application of China’s manufacturing enterprises in similar industry.Through the study of this article, which can be of similar industrial manufacturing enterprise cost management in our country, the improvement of provides the certain reference function; through the application of target cost management in the enterprise, the closed-loop management mode of enterprises in the implementation of the system of target cost management, implement the plan, the implementation of quantitative calculation, the results of the implementation of the managers’ performance appraisal cycle and cost of new target cost management improvement in this set, I hope through this research to our country other similar manufacturing enterprises to implement target cost management to provide some reference and inspiration.