毕业论文 平衡积分卡与目标成本管理的融合分析.docVIP

平衡积分卡与目标成本管理的融合分析 内 容 摘 要 目标成本在我国已得到较普遍的运用，调查结果显示，一半以上的企业采用目标成本法作为其成本管理方法但从其实施的效果来看，大多仍停留在初始阶段，传统的成本管理观念依然较强，目标成本管理进一步改进ABSTRACT Now the Target Cost Management has relatively come into wide use in China. According to the results of a recent investigation, more than one half of the corporations have already adopted the Target Cost Management as the method for managing their costs; but seen from the actual effects, the majority of them still remain in the primary stage in the application of the Target Cost Management: the traditional concepts of cost management is still strong while the Target Cost Management is also in need of further improvement. This article is aiming at making up the deficiencies in the Target Cost Management and therefore ensuring a more efficient application by introducing the Balanced Scorecard, and incorporating its “Strategic Balance” concept into the Target Cost Management. In this article I will first focus on examining the similarities between Target Cost Management and the Balanced Scorecard, and analyzing the possibility of the mergence. Based on this, I will then establish a model by incorporating the four dimensions of the Balanced Scorecard into the Target Cost Management and, around the establishing and the discomposing of the cost, form the Target Cost Management and the Balanced Scorecard into an integrated circulating system by elucidating of the model. Finally, I will apply the model into the Mass Customization and provide to its Cost Management with a reference. KEY WORDS：arget cost management balanced scorecard mass customization 平衡记分卡与目标成本管理的融合分析 目前，大多数企业都重视目标成本管理，但无论从目标成本管理的现状看，还是从目标成本管理结果的影响上看，我国成本管理中仍然存在一些问题。本文尝试将平衡记分卡的“战略平衡”理念融入目标成本管理中，弥补了目标成本管理在实施时产生的不足，以使目标成本管理得到更有效地实施。 一、引入平衡记分卡的原因 近一、二十年来，在电子技术革命的基础上产生了高度自动化的先进企业，带来了管理观念和管理技术的巨大变革高度自动化的先进制造企业，能够及时满足客户多样化小批量的商品需求快速、高质量地生产出多品种批量产品。在这种崭新的制造环境下，企业传统采购与制造过程将发生深刻的变化。相应地，原来为传统采购与制造乃至企业决策服务的产品成本计量与控制也发生相应变革。我国有51.45％的企业采用了目标成本管理法。但从其实施的效果来看，大多不尽人意。其主要原因：一是目标成本的测算方式与现场