摘要

目标成本管理是根据企业的经营目标，在成本预测、成本决策、测定目标成本的基础上，进行目标成本的分解、落实、分析控制、考核、评价的一系列成本管理工作。它以管理为核心，核算为手段，效益为目的，对成本进行事前测定、日常控制和事后考核，使成本由少数人核算到多数人管理，成本管理由核算型变为核算管理型。并将产品成本由传统的事后算账发展到事前控制，为各部门控制成本提出了明确的目标，从而形成一个全企业、全过程、全员的多层次、多方位的成本体系，以达到少投入多产出获得最佳经济效益的目的。

当前我国制造企业面临着越来越激烈国内国际的竞争，为了生存和发展，保持其核心竞争力，不仅靠内部资源优化与利用，还需要拓展到整个供应链中，从而获得竞争优势。

本文首先从供应链成本管理理论方面进行分析，系统介绍供应链成本研究现状和基于供应链构建分析，并对供应链成本管理方法进行探讨，在此基础上，探讨如何构建以制造企业为核心企业的供应链成本管理体系，最后本文以某××制造企业为案例，介绍通过新产品目标成本制定和实现，阐述供应链目标成本管理体系并进行了供应链成本效益评价。

关键词: 目标成本；供应链成本；制造企业

The Research on Manufacture Enterprise Target Cost Management Basedon Supply Chain

Abstract

Target cost management business is based on the operational objectives, the cost projections, the cost of the decision-making, the goals of cost, on the basis of a target cost of decomposition, implementation, analysis of control, assessment, evaluation of a series of cost management. To manage it as the core, accounting for the means, for the purpose of efficiency, cost prior to the determination of day-to-day control and post-assessment, the cost of a small number of people from accounting to the majority of people management, cost control by the accounting-type management into account. And the cost of the product from the traditional post Suanzhang prior to the development of control, cost control for the various departments made clear objectives, creating a whole enterprise, the whole process, full of multi-level, multi-directional system cost, less input to achieve More output was the best value for money purposes.

China's manufacturing enterprises are facing increasingly fierce international and domestic competition, in order to survive and develop, maintain its core competitiveness, not only rely on internal resources and optimize the use, it is also necessary to expand throughout the supply chain to gain competitive advantage.

This paper from the supply chain cost management theory analysis, the system introduced supply chain costs Research and Analysis based on the construction of the supply chain and supply chain cost management methods to explore, on this basis, to explore how to build a manufacturing enterprises as the core enterprise The cost of supply chain management system, the final paper to a × × manufacturing enterprises as the case, through the introduction of new products to develop and achieve cost targets, the target cost on the supply chain management systems and supply chain cost-effective evaluation.

Key words: target cost of the supply chain cost manufacturing enterprises