浅析目标成本法在中小企业成本管理中的应用 Analysis on Application of Target Cost Method in Cost Management of Small and Medium-sized Enterprises2019 年 4 月 18 日浅析目标成本法在中小企业成本管理中的应用摘要随着成本管理方法的出现及发展演进，目标成本法在我国中小企业中广泛应用，目标成本法应用优点显著。然而一段时间后，这些企业应用目标成本法的效果却并没有预期中那样有效。在企业使用目标成本法的过程中出现了很多问题，这些问题阻碍了目标成本法发挥其应有的功效。本文从中小企业成本管理应用目标成本法的现状考察出发，分析了现阶段中小企业目标成本管理方法的应用情况、存在的问题，并且针对存在的问题，提出了相应的解决对策。关键词：供应链管理；目标成本法；中小企业；成本控制；控制系统Analysis on Application of Target Cost Method in Cost Management of Small and Medium-sized EnterprisesAbstractWith the emergence and evolution of cost management methods ， target cost method has been widely used in small and medium-sized enterprises in China，and the application of target cost method has obvious advantages. However ， after a period of time，the effect of applying target cost method in these enterprises is not as effective as expected. There are many problems in the process of using the target cost method in enterprises ， which hinder the target cost method to play its due role. Starting from the investigation of the current situation of the application of the target cost method in the cost management of small and medium-sized enterprises ， this paper analyses the application and existing problems of the target cost management method in small and medium-sized enterprises at the present stage，and puts forward the corresponding countermeasures in view of the existing problems.Keywords ： Supply Chain Management; Target Cost Method; Small and Medium-sized Enterprises; Cost Control; Control System目录........
