企业财务会计目标成本的管理模式探析  

Analysis on the mode of enterprise financial accounting target cost management

作　　者：王立存 Wang Licun(Wenshang County Public Resources Trading Center, Wenshang 272500, Chin)

机构地区：[1]汶上县公共资源交易中心,山东汶上272500

出　　处：《江苏科技信息》2017年第33期44-46,共3页Jiangsu Science and Technology Information

摘　　要：在我国经济体制逐渐改革与完善的背景下,财务管理工作已经成为企业经营中的关键环节。在财务方面,会计目标成本的管理是企业实施会计工作的重点内容。建立高效科学的目标成本管理体系,可以有效优化企业资源的配置,并获取更多的经济效益。文章对企业财务会计目标成本管理凸显的问题做简要的整理与概述,并探讨相应的管理建议,期望能够为企业的可持续发展奠定良好的基础。Under the background of gradual reform and perfection of China＇s economic system, financial management has become the key link in business management. On the financial side, the management of its accounting target cost is the focus of the implementation of accounting work. The establishment of efficient and scientific target cost management system can effectively optimize the allocation of enterprise resources and access to more economic benefits. This paperbriefly summarizs the problems highlighted in the target cost management of enterprise financial accounting, and explores the corresponding management proposals, hopes to lay a good foundation for the sustainable development of enterprises.

关 键 词：财务会计 目标成本管理 模式 

分 类 号：F275.3[经济管理—企业管理]