TARGET COSTING FUNCTIONS
TARGET COSTING FUNCTIONS
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目标成本核算功能
DOI：
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发表时间：
2015
期刊：
影响因子：
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通讯作者：
Ofileanu Dimi
中科院分区：
文献类型：
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作者：
Ofileanu Dimi
本文旨在强调目标成本的概念。本文根据专业文献中确定的目标成本法的特点，介绍了其主要优点和缺点。此外，还对目标成本和传统成本进行了比较（在其传统形式中，成本是一个独立变量，销售价格是在此基础上确定的;在目标成本表中，成本代表一个根据销售价格确定的因变量），目标成本与标准成本（目标成本与标准成本的区别与成本降低与成本控制的区别相同：目标成本产生结构改进，标准成本产生运营改进）。在对专业文献进行全面审查并考虑到这一概念实际上代表了一种管理方法之后，作者确定并提出了目标成本计算的最重要功能：市场与产品特性分析功能、信息功能、决策功能、激励制造设计功能、集成功能、协调功能，报警功能和连续功能。
This article aims to highlight the concept of Target Costing. Based on the characteristics of Target Costing, identified in specialized literature, the article presents its main advantages and disadvantages. Also, a comparison is being made between Target Cost and Traditional Cost (in its traditional form, the cost represents an independent variable on the basis of which the sell price is established; and in the Target Cost form the cost represents a dependent variable which is determined on the basis of selling price), and between Target Cost and Standard Cost (the difference between Target Cost and Standard Cost is the same as the one between cost reduction and cost control: Target Cost generates structural improvements and Standard Cost generates operational improvements). After a thorough review of the specialized literature and taking into account the fact that this concept represents in fact a management method, the authors identify and present the most important functions of the Target Costing: analysis of market and product characteristics function, informative function, decisional function, the function of stimulating designing for manufacturing, integrative function, coordination function, warning function and continuous function.