目标成本管理下企业经济管理的风险控制举措研究  

Research on Risk Control Measures for Enterprise Economic Management under Target Cost Management

作　　者：闾琳 LU Lin(Nantong Qirui Insulation Materials Co.,Ltd.,Nantong Jiangsu 226600)

机构地区：[1]南通启瑞绝缘材料有限公司,江苏南通226600

出　　处：《中国科技纵横》2024年第19期140-142,共3页China Science & Technology Overview

摘　　要：随着时代的进步与经济社会的发展,社会主义市场经济体制日益完善,市场环境下企业竞争逐渐加剧。因此,在企业探索转型发展道路过程中,必须重视内部经济管理,在全面预算审核企业经济财务状况的基础上,合理优化企业资金配置。基于此,本文阐述了目标成本管理的概念、内容以及原则,介绍了目标成本管理对企业经济管理风险控制的意义,并结合企业经济管理风险影响因素,探索了基于目标成本管理的企业经济管理风险控制策略,以供相关人员参考。With the progress of the times and social development,the socialist market economy system is becoming increasingly perfect,and competition between enterprises in the market environment is becoming increasingly fierce.Therefore,in the process of exploring the path of transformation and development in enterprises,it is necessary to attach importance to their internal economic management,and on the basis of comprehensive budget review of the enterprise's economic and financial situation,optimize the allocation of enterprise funds reasonably.Based on this,this article elaborates on the concept,content,and principles of target cost management,introduces the significance of target cost management for risk control in enterprise economic management,and explores risk control strategies for enterprise economic management based on target cost management,combined with the influencing factors of enterprise economic management risk,for reference.

关 键 词：目标成本管理 企业经济管理 风险控制 经济管理体系 

分 类 号：F270[经济管理—企业管理]