The Improving Of BSAP Target Cost Management

With the advent of economic globalization and global manufacturing, global competition accelerated the changes in the market. Only through creating excellent quality products and establishing a competitive cost structure, enterprise can obtain the survival and development space in the fierce global competition. This paper selects the target cost management implementation in Bekaert Shenyang Advanced Products Co., Ltd.(referred to as BSAP)as an example, through detailed analysis of its target costing process and effect, to in-depth reveal the contribution of the target cost management, and through analysis and evaluation, dig out the good experience and disadvantages in the target cost management implementation in BSAP.This paper is divided into five chapters. The first chapter and the last chapter is the introduction and conclusion of the paper, in the middle of the three chapters constitute the main body of the paper.The first chapter introduces the research purpose, research contents and research approach of the thesis. This paper adopts the combination of theory and practical examples, qualitative analysis and quantitative analysis method, mainly for BSAP factory setting of target cost, target cost management implementation process.The second chapter discusses the concept of the target cost, this paper introduces the basic principle of target cost and its implementation steps. Secondly, the target cost management theory are introduced, including the purpose and method of target cost management; the third chapter mainly introduces the characteristic of BSAP products, the target cost management processes and management methods, the third chapter of the target cost management method are analyzed and summarized in the practical application of BSAP, and the target cost management method in BSAP application describes existing problems, the fourth chapter is improvements for existing problems.In the fifth chapter, the research contents of this paper are summarized, limited to literal and length, and the time is short, the paper also has many shortcomings need to be improved. And because BSAP is established in short time,the target cost management implementation process shorter, need time to test the main recommendations are valid.