The Target Costing Management And Its Application In YFJC Auto Seating Co., Ltd

This thesis analyzed: the domestic auto components industry faces acute competition on the market for now. Any enterprise in the industry, who wants to win the competition, must do all its best to continuously reduce production costs. The target costing management is a effective tool to achieve the goal of cost decreasing, also it needs improvement endlessly in practice.The implement of target costing management in the auto components industry is different from other industries for it has its own characteristics. The YFJC auto seating company acts as a leading enterprise in the field. The thesis discovers and analyses the cost management shortcomings of the status of this company, and then gives a series of useful suggestions to improve the management work. The article also emphasizes the important of the ERP management system, activity-based costing management method and the system of monitor, audit, promotion, these method helps and ensures the achievement of target costing management in practice.Though the implement of the target costing management will meets a lots of difficult, eliminates the trouble, but we never give it up anyway and sure of prospective benefits from it.