摘要
本文旨在探讨制造企业目标成本管理的实施障碍及相应的改进策略。随着市场竞争的日益激烈，制造企业面临着巨大的成本压力，目标成本管理作为提升企业经济效益的重要手段，其有效实施对于企业的生存和发展至关重要。然而，在实际操作中，制造企业往往面临多重障碍，限制了目标成本管理的有效推进，本文首先分析了制造企业目标成本管理实施中的主要障碍。这些障碍包括但不限于：成本管理意识淡薄，企业上下对成本管理的重视程度不足；成本管理制度不健全，导致管理责任不明确，执行力度不够；成本管理方法单一，难以适应复杂多变的市场环境；以及成本管理绩效监控机制不完善，缺乏有效的激励和约束机制，本文提出了相应的改进策略。首先，企业应提高成本管理意识，通过培训和教育使全体员工认识到成本管理的重要性，形成全员参与成本管理的良好氛围。其次，完善成本管理制度，明确管理职责，建立科学的成本预测、决策、计划、核算、控制和考核体系。同时，采用多元化的成本管理方法，如作业成本法、目标成本法等，以适应不同产品和市场的需求。最后，健全成本管理绩效监控机制，通过定期的成本分析、考核和奖惩，激发员工的积极性和创造性，推动成本管理的持续优化。
关键词：制造企业；目标成本管理；实施障碍
Abstract
This paper aims to explore the implementation obstacles of the target cost management of manufacturing enterprises and the corresponding improvement strategies. With the increasingly fierce market competition, manufacturing enterprises are facing huge cost pressure. As an important means to improve the economic benefits of enterprises, its effective implementation is of vital importance to the survival and development of enterprises. However, in practice, manufacturing enterprises often face multiple obstacles, which limit the effective promotion of target cost management. This paper first analyzes the main obstacles in the implementation of target cost management in manufacturing enterprises. These obstacles include but are not limited to: the weak awareness of cost management, insufficient attention to cost management; the imperfect cost management system, resulting in unclear management responsibility and insufficient implementation; the single cost management method, difficult to adapt to the complex and changeable market environment; and the imperfect monitoring mechanism of cost management performance, lack of effective incentive and restraint mechanism, this paper proposes corresponding improvement strategies. First of all, enterprises should improve the awareness of cost management, make all staff realize the importance of cost management through training and education, and form a good atmosphere for all staff to participate in cost management. Secondly, improve the cost management system, clear management responsibilities, and establish a scientific cost prediction, decision-making, planning, accounting, control and assessment system. At the same time, diversified cost management methods, such as operation cost method, target cost method, etc., are adopted to adapt to the needs of different products and markets. Finally, improve the performance monitoring mechanism of cost management, through regular cost analysis, assessment, rewards and punishments, stimulate the enthusiasm and creativity of employees, and promote the continuous optimization of cost management.
Keywords：Manufacturing enterprise; target cost management; implementation obstacles
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、目标成本管理相关概述 3
（一）目标成本管理的定义 3
（二）目标成本管理的特点 3
（三）目标成本管理的原则 3
三、目标成本管理对制造企业竞争力的影响 5
（一）提升产品定价策略灵活性 5
（二）优化资源配置，提高生产效率 5
（三）促进产品创新与市场响应速度 5
四、制造企业目标成本管理实施障碍分析 7
（一）成本控制标准模糊 7
（二）成本核算体系不完善 7
（三）成本意识淡薄 7
（四）信息孤岛现象严重 8
五、制造企业目标成本管理问题的改进策略 9
（一）明确成本控制标准 9
（二）优化成本核算流程 9
（三）加强成本意识培训 9
（四）推进信息系统集成 10
结 论 11
参考文献 12
