毕业论文=山东科瑞控股集团有限公司目标成本管理存在问题及对策分析.doc

摘 要 现代的企业面临着越来越激烈的市场竞争，企业要在市场中生存和发展，必须适应环境，有着自己的战略目标，应对市场的变化。传统的成本管理方法现在已经不能够满足市场竞争的需要，无法保证企业利益的最大实现。而在目标成本法中，作业实质上就是一种责任中心，目标成本也是一种责任成本，目标这种责任中心是与生产工艺过程紧密结合的。由此，通过目标成本的计算，既能实现财务会计核算、监督成本的职能，又可以达到责任成本控制成本的目的。 本文以山东科瑞控股集团有限公司为研究对象，探究山东科瑞控股集团有限公司在目标成本管理出现的具体情况，并据此提出原本目标成本管理在实际中存在的问题，并就这些问题提出相应的改进建议，促使企业能更好的进行目标成本管理。 关键词：成本管理；目标成本；对策；建议 Shandong kerui holding group Co., LTD. Target cost management problems and countermeasure analysis Abstract: Modern industry is facing more and more fierce market competition, the enterprise to survive and develop in the market, must adapt to the environment, has its own strategic target, deal with the change of the market. The traditional cost management methods are now has not been able to meet the requirements of market competition, there is no guarantee that the biggest business interests realization. And the target cost method, assignments is essentially a responsibility center, target cost is also a kind of responsibility cost, target this responsibility center is and the process of integrated. Thus, through the calculation of target cost, can not only realize financial accounting, supervision cost function, and can achieve the purpose of responsibility cost control costs. This paper to shandong cory holding group limited company as the research object, explore shandong cory holding group Co., LTD in the target cost management the concret situation, and then puts forward the original target cost management in the actual problems and put forward the corresponding Suggestions for improvement, and promote the enterprise can better target cost management. Keywords: Cost management; Target cost; countermeasures 目 录 1引言……………………………………………………………1 1.1研究的目的和意义……………………………………………………1 1.2 国内外研究现状………………………………………………………1 1.3研究的内容………………………………………………………1 1.4研究的方法和思路……………………………………………………1 2目标成本管理相关理论………………………………………… 2.1目标成本管理含义……………………………………………… 2.2目标成本管理作用……………………………………………… 2.3目标成本管理实施原则……………………………………………… 3科瑞控股集团目标成本管理现状及存在问题………………… 3