The Research On Target Cost Control Of TX Company Under Comprehensive Budget Management System

With the rapidly development of China's social and economic institutions began to change,the new normal begin to produce.In response to the new situation of each enterprise structure adjustment and transformation and upgrading,this kind of situation will also increase the risks.Internet companies are becoming more and more rapidly in recent years,the development of enterprises facing difficulties and challenges in the market,market competition is more and more seriously,enterprise development in face of such situation certain measures must be taken to ensure the normal operation of the enterprise.Internet products undifferentiated makes the enterprise in order to gain a foothold in the market must be from cost fluctuation time,comprehensive budget management at this time had a profound influence on the overall strategy of the company.Target cost management for the cost of controlling cost in line with the requirements of enterprises,the rational allocation of corporate resources,to maximize the utilization,reduce costs and increase profits for the survival and development.Cost minimization,profit maximization is the goal of target cost management,the current market environment to do the two points must be able to gain a foothold.Cost price,the price influence people's needs,people will choose similar products low prices,in order to gain a higher market share,is in a dominant position in the competition.However,cost management is a science,is a system,not only to reduce costs.This paper revolves around the theme of “Target Cost Management under the Overall Budget”,taking TX Company as the research object,and focusing on the management of the target cost under comprehensive budget management.First,collect and organize some domestic and foreign research theories about cost budgeting and management.Then analyze and introduce the development status of TX Company and the actual situation of cost control.Combine the development status and point out the cost management before,during,and after the implementation.Problems in the process.Finally,it introduce its own suggestions on the problems found,and elaborates on the company's cost management model,goal optimization,supervision and control of cost management,and assessment.In the process of giving relevant opinions at the end,we took the establishment of the target cost management system as a starting point,and then we refined the entire system,focused on the preparation of the target cost budget,and implemented the supervision and assessment into the management work.In each process,goal cost management has become a powerful tool for the steady development of the company.