目标成本法

管理工具发掘类研究方面，研究者们应用实地研究的方法发现并介绍了大量的方法、概念和工具，如TCO与VCA、跨组织成本管理与目标成本法、OBA等。

In the research of explore management tools , researchers apply the field research methods to explored and introduced a number of methods , concepts and tools , such as TCO and VCA , inter-organizational cost management and target costing , OBA and so on .

基本方法包括特征成本法和目标成本法等。

The basic methods mainly include characteristic costing method and target costing method .

目标成本法是设计ERP（企业资源管理）系统成本决策子模块普遍采用的方法。

Target-cost method is one of the popular ways when we desing the cost-decision branch system of ERP .

在明确项目成本的含义、内容和控制原则等的前提下，阐述了ABC分类法、层次分析法、目标成本法等常用的成本控制的具体方法。

Under the premise of the principle of cost of the project , content and control in a clear meaning . Expounds the ABC classification , APH analysis , target cost method and other commonly used specific methods of cost control .

目标成本法及其案例研究

The Basic Principle of Target Costing and Case Study

基于目标成本法的模块化产品变型设计研究

Variant-design of modularization product research for target costing-based

供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等，管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。

And the management methods include object costing , activity-based costing and product life-cycle costing .

目标成本法在产品研发设计过程的应用探讨

Discussion on Application of Target Costing in the Procedure of Product R & D and Designing

成本控制方法是成本控制体系的核心内容，目标成本法不失为一种有效的控制方法；

Cost control system is the core content , and target costing is an effective control method .

对作业成本法和目标成本法的原理分别进行阐述，说明其应用理论上的合理性。

Expatiate the principle of activity-based cost management and target cost management , explain their rationality on theory .

运用目标成本法，定义目标成本；运用精益思想，控制中后期开发成本。

Through target cost method to define the target ; Through Lean method to control middle development cost .

常用的控制物流成本的方法是零基预算法，目标成本法和责任成本法。

The usual ways to control the logistics cost are as follows , zero-based budget , target cost and responsibility cost .

指出了基于组织设计的目标成本法与作业成本法的结合，是对企业整个生产经营过程按作业中心进行成本优化；

Based on organization design , the integration will offer cost optimization for all job centers in the operation process of a company .

另一方面是管理会计具体处理方法的变革，产生了作业成本法、目标成本法等一系列新的方法。

For another , it changes on operating methods to generate some new methods such as working cost , objective cost as well .

最终提出要构建一个：以目标成本法为主导，以价值链分析法为主线，以作业成本法为基础的供应链成本管理体系。

Finally , this research constructs a Cost Management System of Supply Chains which consists of Target Cost , Value-Chain Analysis and Activate-Based Costing .

以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。

According to agency theory , the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems .

最后，论文对一家汽车企业实施基于供应链目标成本法的采购变革管理和电子化采购协同的过程进行了案例研究。

Finally , this dissertation made a case study on the implementation of the supply chain target-costing approach and the supply coordination process in a domestic-funded auto enterprise .

进而运用目标成本法对准公益性事业单位成本从事前、事中和事后三个时间段实施控制，构建成本控制体系。

Then uses the object cost method to control the cost of quasi-public welfare institutions in the former stage , the midst stage and afterwards stage , builds cost control system .

目标成本法要求企业提供产品与服务之前通过对健康服务市场环境的综合考察，结合自身条件，从而确定产品的定价和服务过程，并结合企业发展的目标利润，从而制定企业整体的目标成本。

Target costing requires integrated survey on the marketing environment before providing products and services to determine price and service procedure , unifying own target profit to set whole target cost .

将会计学中成本管理的方法扩展应用到供应链成本管理上，根据供应链成本的特点，选择作业成本法和目标成本法相结合的成本管理方法。

Expanding the cost management in accounting to supply chain cost management , choose the combination method of activity-based cost management and target cost management for the characteristics of supply chain cost .

接着，论文将作业成本法与目标成本法结合起来，构建了项目成本控制模型，将制定的目标层层分解、落实至各作业单元。

Next , we construct a cost control model by combine activity-based costing and target costing method with which we can make the designed target decompose and carry out layers to layers .

另外，本文采用目标成本法，建立了项目成本和工作量的分配模型，以实现利润最大化，费用最小化的目标。

In addition , combined with the target costing , the paper develops a model for the distribution of the total cost and the word load to maximize the profit and minimize the cost .

在此基础上针对如何降低供应链的运作成本，提出选用目标成本法作为供应链成本控制的指导方法。

With this information , we propose a method to the question of how to lower down the operation cost of supply chains , which use the target costing as a principle for cost control of supply chains .

在设计阶段，以目标成本法为基础，通过作业动因分析，进行成本改进与分析，并结合价值工程方法，使设计成本控制在目标成本之内。

At the stage of design , based on target cost management , this paper use activity driver analysis to improve and analyze cost , and combining with value engineering to make the design cost control within target cost .

在推动日本丰田汽车公司企业发展的众多因素中，就管理会计制度而言，很大程度上得益于其著名的丰田原创&目标成本法。

Of the various factors that have promoted the development of the Japanese Toyota , in terms of the management of the accounting system , the famous target cost system , which is the original invention of Toyota , has played a very important role .

供应链管理是以顾客需求为出发点的管理，有效的供应链成本管理必须面向顾客和顾客价值增值，因此以顾客需求为导向的目标成本法就成为比较理想的供应链成本管理方法。

As supply chain management is oriented by customers ' demands , effective cost management for supply chain should put more emphasis on customers ' demands and their added-value . Therefore , target costing oriented by customers ' demands is an alternative for supply chain cost management .

目标成本管理法是一种系统的现代化管理方法。

Target cost management method is a sort of systemic modern management method .

目标成本管理法是以市场营销和市场竞争为基础的定价方法，它以其具有竞争性的市场价格和目标利润倒推出产品的目标成本，体现了市场导向。

Target cost management is a pricing method based on marketing and market competition .

成本标杆&目标成本管理法可以有效的实施施工企业成本领先战略；

Cost role & objective cost management can help construction enterprise to implement its cost-leading strategy ;

文章认为将目标成本定价法和消费者感知定价法有机结合是现代营销观念下比较切实可行的方法。

The paper considers that it is the practical way to organically combine the target cost price fixing method with the consumer sense price fixing method .