目标成本法在产品研发设计过程的应用探讨  

Discussion on Application of Target Costing in the Procedure of Product R&D and Designing

作　　者：季爱华[1] 魏立江[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《黄山学院学报》2007年第1期109-112,共4页Journal of Huangshan University

基　　金：安徽省教育厅人文社会科学研究项目(2002JW094);安徽省青年教师科研资助计划项目(2005JQW062)

摘　　要：产品研发设计阶段是企业生产运营的前导性环节,产品成本构成中的大部分在此阶段就已经确定。因此研究产品研发阶段成本控制的方法体系,解决该过程中的成本管理问题具有重大的现实意义和应用价值。基于这种认识,借鉴国外企业目标成本控制的思想,提出研发设计阶段成本管理的思路。The procedure of the product development and design is a pioneer link in the enterprise production control. For the most of the product costs is already settled in this period, researching into the method system of cost control of product research and development as well as resolving this problem in the process of management have the important realistic meaning and the application value. As to this point of view, the article draws lessons from the thought of the foreign enterprises＂ target costing and establishes the framework of cost management in product R＆D and designing.

关 键 词：目标成本法 产品研发设计 成本控制 成本管理 

分 类 号：F045[经济管理—政治经济学]