The Application of Target Cost Management in Modern Enterprises

Traditional cost management is designed for the mild competition;it can't adapt the Commercial environment with violent competition.Because it is post-control to the cost,andtries to seek the balance it can not thoroughly reduce the cost.Now the target cost management is introduced,and used in the pre-production,production,and post-production,it combines the cost prediction,decisionmaking,arrangement,control,accounting,as well as analysis and check,so that we can seek more room to reduce the cost.This offers a new path to improve the economical benefit for the enterprises.