Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market ec...Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market economy and enterprises. In order to better adapt to the development of diversified market environment and accelerate the transformation and upgrading of enterprise development, enterprise units must further optimize the cost management model and management methods, so as to achieve the dual promotion of enterprise cost management and cost control capabilities. This paper firstly analyzes the concept connotation and implementation value of target cost control, and briefly analyzes the shortcomings and deficiencies of enterprise cost management at this stage. Finally, it puts forward the specific operation process of applying target cost method to enterprise cost control.展开更多
文摘Accompanied by the impact of the epidemic and the diversified development of domestic and foreign economic and political situations, it has certain impact on the development and transformation of China's market economy and enterprises. In order to better adapt to the development of diversified market environment and accelerate the transformation and upgrading of enterprise development, enterprise units must further optimize the cost management model and management methods, so as to achieve the dual promotion of enterprise cost management and cost control capabilities. This paper firstly analyzes the concept connotation and implementation value of target cost control, and briefly analyzes the shortcomings and deficiencies of enterprise cost management at this stage. Finally, it puts forward the specific operation process of applying target cost method to enterprise cost control.