Research On Budget Management Of Manufacturing Cost Of ZS Company Under Target Cost Method

The era of product difference competition in traditional motorcycle production industry in China has come.During recent years,in order to occupy more market share,major motorcycle companies in China started to launch new models.Before launching and pricing,it was necessary to calculate the target cost.However,according to traditional cost management theory,a standard cost management model was created basing on accounting.Such management mode was lack of timing on cost control.On the other hand,its information source was mainly collected from various accounting documents which couldn't precisely reflect the composition agent.Basing on enterprise budget and operation target,through target cost prediction and analysis,target cost management played an important role in helping enterprises promote their management ability,reduce cost,increase economic profit and develop market competing ability.With the method of target cost management,enterprise cost management system could be completely optimized in order to acquire long-term and stable advantage in competition.From the theoretical point of view of target cost,based on the target of manufacturing cost budget and its management evaluation as the background,this paper analyses the current situation and problems of cost management of ZS company's enterprise profile,product manufacturing cost,and on this basis,analyses the budget management of manufacturing cost in its product cost,divides the cost of manufacturing cost into parts,and then decomposes it into the implementation of its target cost.Feedback.Firstly,from the current situation of ZS company's manufacturing cost budget,this paper analyses the defects of budget process,the deficiencies of variable manufacturing cost and fixed manufacturing cost budget,and the problems of budget management control.Secondly,it uses the theory of target cost method to optimize its manufacturing cost budget management,and improves the relevant system of ZS company's manufacturing cost target cost method,hoping that in future enterprises.To play a better role in the process of business management.