摘要
随着世界经济一体化和中国市场经济体制的不断完善,企业竞争的范围闩益
扩大,我国的中小制造业要在激烈的全球竞争中取得生存和发展空间,只有创造
出精良的产品质量和建立有竞争力的成本优势。这些年来,中国的宏观经济环境
发生了很多变化,如人口红利和土地红利的消失,出口退税政策的调整,生态文
明的建设,使广大中小企业赖以生存的要素成本优势逐渐消失。国内中小制造业
为了迎接世界的挑战,必然不断的进行新品的开发和老产品的升级,但绝大部分
中小制造企业对产品生命周期成本管理缺少认知,难以建立起体系化的优势和持
久的竞争力,导致新产品成本过高,老产品竞争乏力,难以建立企业自身的核心
竞争力。而目标成本法的一个突出特点就是使企业实现成本的战略化控制,当前
企业产品成本控制的内涵中,不仅指产品制造阶段的成本控制,还包括设计、采
购等其它阶段的成本控制;在企业与企业之间的竞争模式也逐渐变成供应链与供
应链的竞争模式的背景下,成本控制不能只停留在企业S身,还要涵盖供应商和
经销商等上下游企业,这就构建了全产业链合作进行成本控制的模式,并从成本
效益的平衡中寻找产品生命周期的成本最小化
本文把目标成本法作为研究对象,对目标成本管理的理论和方法进行了系统
地阐释和分析,梳理了国内外目标成本法的发展历程,构建了基于产品全生命周
期的目标成本控制体系。文章以中小制造业的代表——TX公司为实例,通过对
TX公司生产经营中遇到的问题和推行目标成本法过程与效果的详细解剖,深入地
揭示了目标成本法对中小制造业的贡献和价值,并通过分析和评价,找到TX公司
的经验和不足,对目标成本法推行过程中应注意的问题和对策进行了说明,希望
能够对我国中小制造业的成本管理提供有益的参考和借鉴
关键词:目标成本;成本分解;成本控制
ABSTRACT
With the integration of the world economy and the constant improvement of
China's market economy system, the range of enterprise competition is becoming wider
and wider. Only by creating superior quality products and establishing competitive cost
advantage can China's small and medium-sized manufacturing enterprises survive and
develop in the fierce global competition. Over the years, China's macroeconomic
environment has undergone a lot of changes, such as the disappearance of the
demographic dividend and land bonus,the adjustment of export tax rebate policy, and
the construction of ecological civilization, so that the Component Cost Advantage based
on by the small and medium-sized enterprises gradually disappears. In order to meet the
challenges of the world domestic small and medium-sized manufacturing enterprises
must continuously develop new products and upgrade the old. However, the vast
majority of them are lack of awareness of the Product Life Cycle Cost Management. As
a result, they hardly can establish a systematic advantage and lasting competitiveness,
leading to the high cost of the new products the weak competitiveness of the old. So it is
very difficult to build their core competitiveness. A prominent feature of Target Costing
is to enable enterprises to achieve strategic control of cost. The connotation of the
current enterprise Product Cost Control not only refers to the product manufacturing
stage, but also includes the design, purchase and other stages of cost control. The
competition mode between enterprises gradually becomes the competition between
supply chains. Under this background, cost control cannot just be implemented in the
enterprise itself, but also covers the upstream suppliers and downstream distributors,
which builds a Whole Industry Chain Cooperation Cost Control Mode. Besides, they
can also look for the cost minimization of the product life cycle from the balance of the
cost-effectiveness.
Target Costing is the object of study in this thesis, which systematically explains
and analyzes the Target Costing Management theory and methods,combs the
development history of Target Costing both at home and abroad, and structures a Target
Cost Control System based on the product life cycle. This thesis takes TX Enterprise, a
representative of small and medium-sized manufacturing enterprises as an example.
Through the detailed analysis of the problems encountered in the production and
management, and also analysis of the process and effect of the implementation of target
costing in TX,the thesis reveals deeply the contribution and value of Target Costing to
small and medium-sized manufacturing enterprises. Also, through analysis and
evaluation, experience and shortcomings of TX has been found. The thesis states the
problems and countermeasures that should be paid attention to in the implementation of
target costing, and hope to be able to provide a useful reference for China's small and
medium-sized manufacturing cost management.
Key Words: target cost; cost segregation; cost control
第1章导论
1.1研究的背景和意义
1.1.1研究的背景
2008年以来受国际金融危机和欧债危机的影响,世界经济进入低迷期,我国
的出口受挫,直接导致全行业的产能过剩,加之国内“转方式、调结构”的经济
发展方式调整,我国制造业尤其是中小企业面临着原材料价格上涨、劳动力成本
攀升,能源成本、安全成本、环境成本、政策成本逐年提升的困境,企业产品成
本显著提高,利润率不断下沿。面对竞争异常激烈的形势,素以成本见长的中国
制造型企业都在寻找新的成本控制突破点,拓展生存和发展的空间。闽为成本控
制对企业来说意义是持续而深远的。一个企业,如架要取得100力.元的利润,需
要实现1000万元或甚史多的营业额,而如来能通过架项成本控制措施f下100
力元,则意味着这100力兀直接进入了企业的利润,而且是FliT的每年都能冇
100力‘的利润,如梁该项成本控制措施能够发挥10年的作用,就是1000万的利润,
作川不“丨小视。但是,很多制造型企业的成本控制工作存在着过于关注企业内部
生产成本,带前成本管理薄弱、成本预测缺乏规范性,忽视企业内外部的价值链
的相关分析,不关注企业如何实现长期成本控制等问题,使得一些企业的成本控
制陷入中纯为降成本而降成本的一个怪圈,这样,成本控制手段就会出现短期行
为和顾此失彼,不能实现对利润的中长期贡献,难以达到对企业的价值创造
实现有效的成本控制,并不是一味地少支出或是不支出,而是统筹考虑企业
现实利益和中长期利益进行控制,该省的要哲到底,该花的要花到数,要算总账;
对于任何微观企业来讲,资源都是有限的,所以成本控制要做到量入为出,更要
遥应企业发展的不同阶段。对于一个制造型企业而言,如何有效地提高劳动效率
和降低运营成本是企业的长盛之道,建立起一巷较完善的成本控制机制也显得尤
为要。面对宏观经济环境所带来的困境,我国屮小制造型企业的第一反应是需
要成本控制了;第二反应足不管什么项S,都先缩减20°%,如采取减员、降薪、
节能降耗等措施。这些措施直接反映了我国中小制造业成本管理观念狭溢,只是