Author(s)

Huang Xiaoli

Corresponding Author

Huang Xiaoli

Abstract

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.

Keywords

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