目标成本管理法在企业经济管理中的应用研究  

Research on the Application of Objective Cost Management Method in Enterprise Economic Management

作　　者：袁燕[1] YUAN Yan(Xi'an Fanyi University,Xi'an 710105,China)

机构地区：[1]西安翻译学院,西安710105

出　　处：《中小企业管理与科技》2021年第32期10-12,共3页Management & Technology of SME

基　　金：2020年西安翻译学院线上、线下、线上线下混合式、社会实践课程和虚拟仿真实验教学项目,课题名称:企业战略管理,课题编号:ZK2038。

摘　　要：生产经营中的成本管理对企业的发展和经济效益的提升有着重要的意义,可以说做好企业成本管理能够保障企业的发展,提高企业的竞争力和经济收益。因此,企业要在经济管理中创新管理方式,采用新的管理理念和管理办法开展经济管理,从而保障企业经济管理的高效开展,为企业的发展奠定基础。因此,如何提高企业经济管理的质量和效率成为企业管理者重点关注的问题。论文对目标成本管理法在企业经济管理中的运用策略进行探究,希望对广大企业经济管理的高效开展提供帮助。Cost management in production and operation is of great significance to the development of enterprise and improvement of economic benefits.It can be said that doing a good job of enterprise cost management can ensure the development of the enterprise and improve its competitiveness and economic benefits.Therefore,the enterprise should innovate management methods in economic management and adopt new management concepts and methods to carry out economic management,so as to ensure the efficient development of enterprise economic management and lay the foundation for the development of the enterprise.Therefore,how to improve the quality and efficiency of enterprise economic management has become a key problem that enterprise managers should pay attention to.This paper explores the application strategies of objective cost management method in enterprise economic management,hoping to provide help for the efficient development of economic management of the majority of enterprises.

关 键 词：目标成本管理法 企业经济管理 应用策略 

分 类 号：F275[经济管理—企业管理]