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                            1. 当前位置: 代写一篇论文多少钱 > 经济管理论文 > 目标成本管理在企业经济管理中的运用

                              目标成本管理在企业经济管理中的运用

                              时间:2019-03-07 11:53作者:谭敏
                              本文导读:这是一篇关于目标成本管理在企业经济管理中的运用的文章,现代企业发展中,目标成本管理方法是控制成本的重要方法,在具体的应用中,要树立成本管理的意识,以市场和消费者需求为导向,制定完善的成本管理制度,加强企业各部门的联系,提升员工的成本管理意识,将目标成本管

                                摘    要: 棋牌大全下载安装现代企业的迅速发展,企业面临的市场竞争力不断增加,要在激烈的市场环境中获得长远健康的发展,需要降低生产成本,创新管理手段,在企业的经济管理中,目标成本管理是现代企业管理工作的重点所在。目标成本管理开始于产品生产前,在产品开发早期对成本进行规划,这与传统的成本实际发生后才控制管理的方法不同。本文主要探讨了目标成本管理在企业经济管理中的应用。

                                关键词: 企业经济管理; 目标成本; 管理应用;

                              棋牌大全下载安装   QIYEDEMUBIAOCHENGBENGUANLI,ZHUYAOSHIQIYEZAIFAZHANZHONG,JIEZHUQIYEYUSUANDUIQIYEWEILAIFAZHANDEXIANGXIGUICHENGJIAYIQUEDING,ZAIQIYEHOUQIDEJINGYINGZHONG,GENJUQUEDINGHAODEMUBIAOCHENGBENYANGEZHIXING。MUBIAOCHENGBENGUANLIGONGZUOGUANCHUANQIYEFAZHANDESHIZHONG,QIYESHEZHICHENGBENMUBIAO,DUIQIYEDEFAZHANJINXINGKEXUEDEGUIHUA,CONGERKONGZHIQIYEDEZHENGGESHENGCHANGUOCHENG,TISHENGQIYEDEJINGJIXIAOYI,ZHEIZHONGFANGFADUIXIANDAIQIYEDEFAZHANYIYIZHONGDA。

                                1. 目标成本管理内容概述

                                1.1 、人力资源成本管理

                              棋牌大全下载安装   RENLIZIYUANSHIQIYEFAZHANZHONGDEZHONGYAOYINSU,YINGXIANGDAOQIYEDEZHANGQIJINGYINGFAZHAN,ZAIQIYEDEGUANLIZHONG,RENLIZIYUANGUANLIDECHENGBENZHANBIJIAOGAO,SHIMUBIAOCHENGBENGUANLIDEZHONGYAONEIRONG。RENLIZIYUANCHENGBENZHONG,BAOKUORENCAIPEIXUNDECHENGBEN,ZHIFUYUANGONGDEXINCHOU,XINCHOUSHIZHUYAOGOUCHENGBUFEN,SUIZHEQIYEGUIMODEKUODAHEFAZHAN,RENLIZIYUANCHENGBENYEZAIBUDUANZENGJIA。QIYEYAODUIYUANGONGDEXINCHOUHEPEIXUNFEIYONGJINXINGHELIDEGUIHUA,BINGJIASHENDUIYUANGONGSHENZAOPEIXUNDEGUANLI。

                                1.2、 企业产品成本管理

                              棋牌大全下载安装   CHENGBENGUANLISHIQIYEJINGYINGHUODONGZHONGZHUYAODECHENGBEN,CHANPINDECHENGBENSHIQIYECHANPINDESHENGCHANZHONG,YUANCAILIAO、CAILIAODEYUNSHUBAOGUANDENGFEIYONG,BUTONGDECHANPINSHENGCHAN,YINYUANCAILIAODESHULIANGHEZHILIANGBUTONG,CHANPINSHENGCHANDECHENGBENYECUNZAIBUTONG。MUBIAOCHENGBENGUANLIFAGUANLIQIYECHANPINCHENGBEN,KEYIJIANGDIQIYEDESHENGCHANCHENGBEN。

                                1.3 、企业设备购买维护成本管理

                              棋牌大全下载安装   ZAIQIYEDESHENGCHANJINGYINGHEGUANLIGUOCHENGZHONG,XUYAOSHENGCHANSHEBEIDETOURU,HUICHANSHENGSHEBEIDEGOUMAIHEWEIHUDECHENGBEN,ZHEISHIQIYECHENGBENDEZHONGYAOBUFEN,ZAICHANPINSHENGCHANZHONG,HUICHANSHENGZHEJIUHEWEIHUDEFEIYONG,YUNYONGMUBIAOCHENGBENGUANLIFANGFA,NENGZAIYIDINGCHENGDUSHANGJIANGDISHEBEIMOSUNLIANG,TISHENGSHEBEIDELIYONGXIAOLV。

                                2. 企业经济管理中应用目标成本管理的意义

                                2.1 、更好地满足市场和消费者的需求

                                在目标成本管理工作中,企业需要在大量市场调研的基础上开展工作,了解真正的市场需求,才能更好地满足客户的需求,设计出符合市场需求的管理目标,生产出成本较低的产品,最终提升企业的市场竞争力。企业生产管理中,企业的发展会受到市场和消费者的影响,企业要提升自身的竞争力,就需要对市场和消费者进行全面的了解,在此基础上规划好生产活动。因此目标成本管理法能促进企业更好地了解市场发展状况和消费者需求。
                               

                              目标成本管理在企业经济管理中的运用
                               

                                2.2 、有效地控制企业的生产成本

                              棋牌大全下载安装   MUBIAOCHENGBENGUANLIFANGFADEYUNYONG,SHIDUIQIYESHENGCHANHEJINGYINGHUODONGZHONGDEMEIGEHUANJIEJINXINGGUANLIKONGZHI,JIANGCHANPINMUBIAOXIHUADAOMEIGEBUMENMEIGESHENGCHANDEZUIXIAOZUCHENGDANWEIZHONG,YUQUANJUXINGDEQIYEGUANLIHUODONGPEIHE,ZAICIGUOCHENGZHONG,QIYEDESUOYOUYUANGONGDOUHUICANYUDAOQIZHONG,YINCIQIYEZUIZHONGSHENGCHANDECHANPIN,NENGGENGJIASHIYINGSHICHANGFAZHANDEXUQIU,YENENGQUANMIANDILEJIEKEHUDEXIAOFEITEZHENG,CHANPINDESHICHANGSHIYINGXINGGENGQIANG。

                              棋牌大全下载安装   MUBIAOCHENGBENGUANLIMOSHIZAIQIYESHENGCHANDEQIANQINENGZUOCHUYUQI,TIQIANDUIQIYEDEYUSUANJINXINGDIAOZHENG,ZHEIZHONGYUCHUANTONGDESHIZHONGHUOZHESHIHOUJINXINGCHENGBENYUSUANGUANLIDEFANGSHIBUTONG,NENGZAIQIYECHANPINDEKAIFASHEJIZHIQIAN,BANGZHUQIYECHANPINCAILIAO,JIANGGUANLIGONGZUOGUANCHUANQIYESHENGCHANJINGYINGDESHIZHONG,JISHILEJIEKONGZHIQIYESHIJISUNHAODEZIYUAN,CONGERJIEYUECHANPINYUANCAILIAO,JIANSHAOCHANPINLIUTONGCHENGBEN,YOUXIAOTISHENGCHANPINJINGZHENGLI。

                                2.3、 有助于加强企业管理工作的推进

                              棋牌大全下载安装   XIANDAIQIYEDEFAZHANZHONG,CHENGBENGUANLISHIQIYENEIBUGUANLIGONGZUODEZHONGYAONEIRONG,YESHIYINGXIANGXIANDAIQIYEFAZHANXIAOLVHEZHILIANGSHUIPINGDEGUANJIANSUOZAI。MUBIAOCHENGBENGUANLIFANGFADEYINGYONG,NENGSHIXIANDUIQIYESHENGCHANSHEJIDAOHOUQIWEIHUGUANLIDENGMEIGEHUANJIEJINXINGGUANLI,ZHONGSHIXIJIE,CONGJIESHENGQIYECHENGBENJIAODUCHUFA,TISHENGQIYEDELIRUN,ZHEIZHONGFANGFANENGYOUHUAQIYEDEGEGEHUANJIE,ZAICHENGBENGUANLIDEJICHUSHANG,SHIXIANDUICHANPINSHENGCHANDENGGEHUANJIEDEKONGZHIGUANLI,BINGCUJINQIYEZUOSHICHANGDIAOYANHECHANPINDEYANFA,JINXINGCHANPINDEYOUHUASHEJI,ZUIZHONGJIANGQIYEDECHENGBENGUANLIGONGZUOLUODAOSHICHU。

                                3. 企业目标成本管理中存在的问题

                                3.1 、管理方式比较单一

                                QIYEGUANLIZHONG,MUBIAOSHEDINGHELUOSHIXUYAOKEXUEHEHELI,JIANGZERENLUOSHIDAOSHICHU。DANSHIDANGQIANDEMUBIAOCHENGBENGUANLIZHONG,YINGUANLIMOSHIBIJIAODANYI,MUBIAOSHEDINGSHANGCUNZAIYIDINGDESUIYIXING,ZAIQIYECHANPINSHENGCHANZHONGMUBIAOCHENGBENGUANLIMINGCUNSHIWANG,ERQIECHANPINSHEJIYUSHICHANGXIANJIEXINGBUQIANG,YINGXIANGDAOZUIZHONGCHANPINDESHICHANGJINGZHENGLI。

                                3.2、 目标成本管理严密性不强

                              棋牌大全下载安装   YUCHUANTONGDECHENGBENGUANLIBUTONGDESHI,XIANGMUCHENGBENGUANLIXUYAOLUOSHIDAOMEIGEHUANJIEZHONG,XUYAOJIAOQIANGDEYANMIXING,DANSHIDANGQIANQIYEFAZHANZHONGQUEFAKEXUEDEKONGZHITIXI,JUTIGONGZUOLUOSHIZHONGHUSHILEBUMENZHIJIANDEXIEDIAOXING,DAOZHIZAICHENGBENGUANLIZHONGCUNZAILOUDONG,JIASHANGQIYEGUANLIRENYUANDECHENGBENYISHIJIAOCHA,YECHUXIANLECAILIAOLANGFEI、CHANPINSHEJIBUHEHUGUIFANDENGHUANJING,DADAZENGJIALECHANPINDESHENGCHANCHENGBEN,YINGXIANGDAOGUANLIXIAOGUO。

                                3.3、 企业员工成本意识淡薄

                                QIYEYUANGONGZISHENDECHENGBENYISHIHUIYINGXIANGDAOQIYECHENGBENGUANLIDEZUIZHONGXIAOGUO。DANSHICONGDANGQIANMUBIAOCHENGBENGUANLISHISHIDEXIAOGUOLAIKAN,PUBIANCUNZAICHENGBENYISHIPIANDIDEWENTI,DAOZHIBUMENZHIJIANXIANJIEGONGZUOWUFAWANCHENG,NANYIDAIDONGGUANLIXIAOYIDETISHENG,YEHUICHUXIANYINGERENGUANLIYISHIDANBO,QUEFAWANZHENGDEGUANLIGUIHUA,YINGXIANGDAOQIYEDENEIBUGUANLI。

                                4. 企业经济管理中目标成本管理的应用探讨

                                4.1、 建立科学的目标成本管理制度

                              棋牌大全下载安装   XIANDAIQIYEJINGYINGFAZHANZHONG,YAOZUOHAOMUBIAOCHENGBENDEYOUXIAOGUANLI,XUYAOWANSHANDEMUBIAOCHENGBENGUANLIZHIDUZUOWEIZHICHENG。ZAIQIYECHANPINSHEJIZHONG,ZUOHAOSHUJUGUANLI,SHENRUSHICHANGDIAOYAN,LEJIEXIAOFEIZHEDEXUQIUHEXIAOFEITEDIAN,ZAIQUANMIANDIAOCHAHEFENXIDEJICHUSHANG,DUIQIYEDECHANPINSHEJIHESHENGCHANGONGZUOJIAYIZHIDAO。ZAICIGUOCHENGZHONG,DUIMUBIAOCHENGBENGUANLIJINXINGQUEDING,TIGAOQIYEXINXICAILIAODEZHENSHIXING,QUEBAOCHENGBENGUANLIGONGZUOKEYIGUIFANHUADEKAIZHAN。ZAIQIYEDEJINGYINGGUANLIZHONG,MUBIAOCHENGBENGUANLIZHIDUHAIKEYIFENXIQIYEDEYUNYING、CAIWUQINGKUANGDENG,NENGYOUXIAOQUEBAOQIYEJIANKANGFAZHAN。YINCI,YAOLEJIEQIYESUOCHUDESHICHANGHUANJINGHEXINGYEFAZHANDONGTAI,JIEHEQIYEZISHENFAZHANZHUANGKUANG,SHULIMUBIAOCHENGBENGUANLIDEYISHI,BUDUANWANSHANMUBIAOCHENGBENGUANLIZHIDU,BINGQUEBAOQIYOUXIAOLUODAOSHICHU。

                                4.2、 企业管理人员要有成本意识

                              棋牌大全下载安装   QIYEYUANGONGSHIQIYESHENGCHANHEJINGYINGHUODONGDEZHUYAOCANYUZHE,QIGONGZUOZHIJIEYINGXIANGDAOQIYEDEFAZHANSHUIPING。ZAIMUBIAOCHENGBENGUANLIGONGZUOZHONG,YEYAOTISHENGQIYEGONGZUORENYUANDECHENGBENYISHI。RENSHIDAOCHENGBEN、CHENGBENGUANLIDUIQIYEFAZHANDEZHONGYAOXING,BINGZAIQIYEDEJINGYINGGUANLIGONGZUOZHONG,JIAQIANGDUICHENGBENYISHIDEXUANDAO,YINDAOQIYESHULICHENGBENKONGZHIDELINIAN,YOUQISHIJIAQIANGDUIQIYEXINYUANGONGDEPEIXUN,JIJIWEIYUANGONGYINGZAOCHENGBENKONGZHIDEFENWEI,CONGERQUEBAOCHENGBENGUANLIFANGFANENGDEDAOZHIXING。CIWAI,KEYITONGGUOJILIJIZHIDEJIANLI,HUOZHESHIJIAQIANGDUIYUANGONGXINGWEIDEYUESHUGUANLI,JIFAYUANGONGCHENGBENGUANLIDEYISHI。

                                4.3 、以市场为导向了解客户需求

                                SHICHANGHEXIAOFEIZHESHIYINGXIANGQIYEZHANGYUANFAZHANDEZHONGYAOYINSU,QIYEZAISHENGCHANFAZHANZHONG,DUIKEHUHESHICHANGDELEJIEQINGKUANG,YINGXIANGDAOCHANPINDESHENGCHANXIAOSHOU,YEJIUSHIQIYEDESHENGCHANXIAOYI。YINCI,ZAIDUIMUBIAOCHENGBENGUANLIDEGUOCHENGZHONG,YEYAOYISHICHANGWEIDAOXIANG,DUIDANGQIANDESHEHUIJINGJIFAZHANBEIJINGHESHICHANGJIAYIKEGUANXINGDEFENXI,LEJIEXIAOFEIZHEDEXIAOFEIXINLITEDIANHESHIJIXUQIU,ZUOHAOCHANPINDESHEJIHEYOUHUA,CONGERSHEJISHENGCHANCHUMANZUXIAOFEIZHEXUQIUDECHANPIN,ZUOHAOCHENGBENGUANLI,CUJINQIYEDEFAZHAN。

                                4.4、 加强企业部门之间的联系

                                QIYEMUBIAOCHENGBENGUANLIBINGBUSHIDANCHUNYIGEBUMENKEYIWANCHENGDE,SHEJIQIYESHENGCHANHEJINGYINGDEMEIYIGEHUANJIE,YINCIZAIMUBIAOCHENGBENGUANLIZHONG,YAODUIMEIGEBUMENDEGONGZUODOUJINXINGHELIDEGUIHUA,JIAQIANGBUMENZHIJIANDEJIAOLIUHEZUO,GEBUMENZAIJIAOLIUTANTAOJICHUSHANGZHIDINGGONGZUOMUBIAOHEZHIXINGJIHUA,RANHOUGENJUMEIGEBUMENBUTONGDEZHUNZEYAOQIUJINXINGFENGONGHEZUO,GONGTONGCANYU,CHUANGJIANLIANGHAODECHENGBENGUANLIHUANJING。

                                4.5、 目标成本管理实践中的注意事项

                                CONGSHIJIANLAIKAN,QIYEFAZHANZHONGYUNYONGMUBIAOCHENGBENGUANLI,SHIKEXUEYOUXIAODEGUANLIFANGFA。WOGUOMUBIAOCHENGBENGUANLIDELILUNYANJIUQIBUXIANGDUIJIAOWAN,ZAIJUYOUDEYINJINHEYINGYONGZHONG,WOGUOSHICHANGJINGJIHUANJINGYUGUOWAICUNZAIHENDADECHAYI,YINCI,ZAIQIYEMUBIAOCHENGBENGUANLIFANGFADEYINGYONGZHONG,YEHUICUNZAIYIXIEWENTI,ZHENDUIZHEIYIXIANZHUANG,YAOJIEHEWOGUODEJUTIGUOQING,LEJIESHEHUIZHUYISHICHANGJINGJIFAZHANDEHUANJINGTEDIAN,BINGZAILEJIEQIYEZISHENFAZHANDEJICHUSHANG,JIJITANTAOKEXUEHELIDEGUANLIZHIDU,JIANGLILUNYUJIHUAGUANCHEDAOQIYEGUANLISHIJIANZHONG,ZUIZHONGXINGCHENGSHIHEQIYEZISHENFAZHANDELUJING。

                                结语

                                ZONGSHANGSUOSHU,XIANDAIQIYEFAZHANZHONG,MUBIAOCHENGBENGUANLIFANGFASHIKONGZHICHENGBENDEZHONGYAOFANGFA,ZAIJUTIDEYINGYONGZHONG,YAOSHULICHENGBENGUANLIDEYISHI,YISHICHANGHEXIAOFEIZHEXUQIUWEIDAOXIANG,ZHIDINGWANSHANDECHENGBENGUANLIZHIDU,JIAQIANGQIYEGEBUMENDELIANXI,TISHENGYUANGONGDECHENGBENGUANLIYISHI,JIANGMUBIAOCHENGBENGUANLILUODAOSHICHU。

                                参考文献

                                [1] 王庆.目标成本管理在企业经济管理中的应用[J].中国商论,2019(14):136-137.
                                [2] 石井春.目标成本管理在企业经济管理中的应用研究[J].企业改革与管理,2019(13):166-167.
                                [3] 刘俊宇.企业经济管理中目标成本管理的应用研究[J].山西农经,2019(11):160.
                                [4] 詹博.浅析目标成本管理在企业经济管理中的应用[J].全国流通经济,2019(16):54-55.
                                [5] 林芳伊.企业经济管理中实施目标成本管理的策略分析[J].中国管理信息化,2019,22(10):29-30.
                                [6] 张艳君.目标成本管理在企业经济管理中的应用关键要素探究[J].纳税,2018,12(33):229.

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