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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Construction of Target Cost Management System Based on Economic Management of State-Owned Enterprises

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DOI: 10.25236/iwass.2019.226


Huang Xiaoli

Corresponding Author

Huang Xiaoli


in Recent Years, Market Competition Has Intensified, and Target Cost Management Has Become Increasingly Important to Enterprises. in Order to Maintain a Competitive Advantage in the Fierce Competition, Companies Need to Continuously Reduce Costs and Maintain Cost Advantages. as a Result, Companies Have Gradually Adopted Cost Management as an Important Means to Enhance Their Core Competitiveness. However, At Present, Enterprise Target Cost Management Faces a Large Bottleneck. Based on the Analysis of the Target Cost Management Content, This Paper Analyzes the Problems Faced by Enterprises. Moreover, This Paper Proposes a Path for Establishing a Target Cost Management System Such as Establishing a Sound Target Cost Management Responsibility System, Establishing a Target Cost Management Center, and Establishing and Improving an Enterprise Informationization Cost Accounting System.


State-Owned Enterprise; Economic Management; Target Cost Management; System Construction