目标成本管理理论及其应用研究

【作者】 高晖；

【导师】 乔玉洋；

【作者基本信息】 南京林业大学 ， 林业， 2007， 硕士

【副题名】南京地铁运营分公司目标成本管理模式的分析与构想

【摘要】 随着社会主义市场经济体制的日趋成熟，市场竞争日趋激烈，许多企业明显表现出对市场经济不适应、亏损面大、亏损额高，并且有日渐严重的趋势。究其原因很多，宏观与微观经济因素都在起作用。如成本意识淡化、经济体制落后、成本核算方式不当等原因，目前国企面临的严峻形势、很重要的一方面就是企业自身的成本管理不善、成本工作尚没有顺应市场经济的要求。本文在对成本管理的发展、目标成本管理理论的形成和国内外实践概况做综述的基础上，阐述了成本的内涵、成本管理理论的发展，以及目标成本管理的含义、特点和作用。本研究提出了目标成本管理的基本内容。包括实行目标成本管理应作的准备工作，目标成本的制定、分解、落实、核算、控制、分析与考评、激励与完善，以及目标成本的动态管理等。并进行了南京地铁运营分公司目标成本管理的应用研究。在对目标成本管理实践探索的基础上，针对南京地铁运营分公司的实际情况，因地制宜的提出了在南京地铁运营分公司推行目标成本管理的具体方案和系统设计。同时，提出了完善和深化目标成本管理模式的构想，并提出了进一步深入研究的方向。更多还原

【Abstract】 Along with socialist market economy system’s increasingly mature, market competitionis intense, many enterprises obviously display its unsuitably to the market economy,loses money the scope in a big way, the loss volume is high, and has day after day theserious tendency. Investigates its reason to be a lot, macroscopic and the microscopiceconomic agent all is playing the role, for example: Cost consciousness desalinates,the economic system backwardness, the cost accounting way does not work as and soon reason. At present the state-owned enterprise faced the stern situation, very importanton the one hand is the enterprise own cost management is bad, the cost work has notstill cornplied with the market econorny’s requirement.This article is talking about the content of the cost policy, the cost managementdevelopment, the target cost management theory formation on the base of the domesticand foreign practices and the development of the target cost management theory. Aswell as the target cost management’ concept, characteristic and function.This research proposed the target cost management’s basic pattern. Preparatory workshould do which including the implementation target cost tube, goal establishment, goalexecution and consummation, goal drive method and function, as well as target costdynamic management and constimmation to cost capital no matter what inspection andcash. And has conducted the Nanjing subway operation subsidiary company target costmanagement applied research. In to the transportation target cost management practiceexploration foundation in view of the Nanjing subway operation subsidiary company’sactual situation, proposing which acts as circumstances permit canies out the target costmanagement in the Nanjing subway operation subsidiary company the concrete planand the system design. At the same time, proposed the consummation and the deepeningtarget cost management pattern and the further research direction.更多还原