本文在传统项目管理成本控制研究的基础上，结合企业产品价值创造全过
程，着眼于东方公司内部目标成本管理体系的研究，本文在对东方公司目标成
本管理的现状进行进一步剖析，从如何完善公司的组织架构图，在业务流程中
对风险的控制及在产品的全生命周期中该如何监控等几个方面来优化产品的目
标成本管理模式。作者立足于东方公司产品研发、生产和销售三个核心环节的
成本管理现状，通过深入对东方公司业务过程的研究和分析来为企业量体裁衣
建立一套目标成本管理应用体系的分析方法。其目的是为公司未来发展战略奠
定一个良好的基础，为东方公司的目标成本建设梳理一套完善的流程和框架
对于一个企业而言，管理层在决策是否应该用成本管理的视角来对公司的经营
决策进行改革时，就意味着该企业具有一定的前瞻性和超前意识
本文运用的研究方法有文献整理和资料分析法、数据分析法及实际深入部
门调研和访谈法。通过对以上三种方法的结合应用，包括对于东方公司传统成
本管理方式及目标成本管理方式之间的优缺点的对比分析，以及对东方公司历
史数据的分析，包括对员工薪酬考核等一系列明细项目在内的项目成本分析，II
综合以上几点对东方公司进行目标成本管理实践研究。由于东方公司的成本费
用很大一部分来自于研发费用，因此本篇论文对于研发费用进行着重研究，对
各数据业务中心、云平台等各部门的主要职责进行探讨，对于业务方面的熟悉
是数据所不能呈现的，本文需要对东方公司的历史数据进行分析之后，深入部
门了解业务的真实情况，考察是否与实际数据相符合，同时在对数据与实际业
务发生有出入的地方及时根据各部门意见进行修改
本文的创新之处在于一般企业对于目标成本的研究方法只限于以下三种，
第一种是选择借鉴同行业中对类似产品管理控制较好的企业，第二种是根据企
业的历史成本作为依据来制定目标成本，第三种是先订目标利润及预期可获得
的收入，再反向推导目标成本。在本篇文章中作者将第二种及第三种方法结合
考虑，为了符合谨慎性原则，本文将两组数据对比取最符合东方公司实际情况
的数据为目标成本
关键词：
成本控制；目标成本管理；竞争优势III
ABSTRACT
Research on Product Target Cost Management of
Dongfang Company
From the Motorola mobile phone era in1990s to the Nokia era in 2000 and
today with the popular “SteveJobs” era. Because of the market of mobile phone’s
faster speeding replacement. The competition of the market which sold the electronic
products was making more intense. There is a higher requirement of the relevant
hardware and software adapting to the development of mobile phones’ era. This
requiresall aspects qualities of the electronic accessories and the electronic
equipment to adapt the development of the society. The development of electronic
products functional usually tends to diversification , there is a higher demand of
theelectronic product motherboard, hardware and software. Nowadays, focus on the
price of the products, the external environmentcompetition gradually increasing. It’s
worth to researching how to reduce the profitmargins in the productgradually and
improve the products’ quality while controlling the cost of products into each
electronic equipment companies. As we all know, it’s an important way to
strongthenenterprise cost managementto ensure the corporate profits.
Based on the research of traditional project management costing control and the
whole processing of enterprise product value creation, this paper focuses on the
research on the internal target cost management system of the Dongfang Company.
In this paper, the present situation of the target cost management of the Dongfang
Company is further analyzed. How to monitor the risk in the business process and
how to monitor the product in the whole life cycle and other aspects to optimize the
product target cost management model. Based on the research and analysis of the
three core processes of R & D, production and sales of the Dongfang, the author
builds a set of analytical methods for the target cost management application system
by deeply researching and analyzing the business process of the Dongfangcompany.
Its purpose is to lay a good foundation for the company&39;s future development
strategy, for the Dongfangcompany&39;s target cost to build a complete set of processesIV
and frameworks. For an enterprise, whether the management in the decision-making
should use the cost management perspective to the company&39;s business
decision-making reform, it means that the enterprise has a certain forward-looking
and ahead of consciousness.
The research methods used in this paper include literature collation and data
analysis, data analysis and practical in-depth research and interviews. Through the
combination of the above three methods, including the traditional cost management
and target cost management The analysis of the advantages and disadvantages, as
well as the analysis of the historical data of the company, including the staff salary
assessment and a series of detailed items, including the project cost analysis, the
above points on the Dongfang company to target cost management practice. As the
cost of the East part of the cost of a large part of the R & D costs, so this paper for
research and development costs focused on the data business center, cloud platform
and other departments to explore the main responsibilities for business familiar with
the data Can’t be presented, this article needs to analyze the historical data of the
Dongfang company, the depth of the department to understand the true situation of
the business, whether the actual data coincide with the study, while the data and the
actual business occurred in place in time according to the views of various
departments modify.
The innovation of this paper lies in the general business for the target cost of
research methods which are limited to the following three methods, the first is to
learn from the same industry in the same product control which has a better business
system, the second is based on the historical cost of the enterprise to set the target
cost, inthe third way we should set the target profit and expected income which we
can be received before, and then reverse the target cost. In this article, the author
compares the second and third methods, and we compare the measured target costs
with the mean values derived from the historical cost of the firm. In order to comply
with the prudential principle, we compare the two sets of data in line with the actual
situation of theDongfangCompany data for the target cost.
Keywords:
Cost Control；Target cost management；Competitive AdvantageV
目 录
第 1 章 绪 论... 1
1.1 研究背景和意义 .... 1
1.2 研究内容及方法 .... 3
1.3 文献综述和理论基础 ........ 6
第 2 章 东方公司开发项目成本管理的现状及存在的问题 .11
2.1 东方公司简介 ...... 11
2.2 东方公司产品成本管理现状 ...... 13
2.3 东方公司产品成本管理问题成因 .......... 16
第 3 章 东方公司产品目标成本设计. 18
3.1 目标成本管理流程综述和设计原则...... 18
3.2 产品目标成本确立的方法 .......... 20
3.3 产品目标成本的分解和实现 ...... 25
第 4 章 东方公司产品目标成本管理实施保障措施. 31
4.1 提升全员目标成本意识 ....
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