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Enterprise management and operation's basic objective point lie in how about implementation target cost management's ponder does the expands the income and reduces the cost. The implementation target cost management, is reduces the cost the efficient path. The target cost management refers to the enterprise acts according to the market environment, the enterprise potential and the development project, after the synthesis reckoning determination target profit, by target profit restraint cost disbursement management. It has, the comprehensive characteristic comprehensively, the strengthened cost management in advance
The cost is the enterprise to seek, when the time or the future potential income will occur consumption. Looking from the management angle, according to the product cost and the output connection degree, may divide the cost into the fixed cost and the variable cost; According to the cost benefit attribute, may divide the cost into the product production cost, the management and operation cost and the social welfare cost; According to the cost time attribute, may divide the cost for works as the time cost and the future cost. The target cost management's essence is carries on the quantification to the above different angle classification cost disbursement, the goal and the responsibility.
The author believed that the implementation target cost management first should consummate the following foundation work, summarizes is “five decides, two consummations, an enhancement”. “five decide” refers to: (1) fixed quantity. The enterprise should establish the complete fixed quantity system, including the product needed materials fixed quantity, a manufacture time allowance, low consumption fixed quantities and so on work clothes, tool, the maintenance cost fixed quantity and the part work quota and so on, and fulfils exactly the system of rating. (2) quota. Enterprise regarding, when the time and the future cost disbursement must strengthen the budget, the quota management. (3) fixed point. Management similar existence efficiency and cost choices question. According to the importance and the beneficient principle, must first establish the influence cost the factor, again principle which according to the responsibility, the power unifies, key decomposes the cost control to each Department concerned, forms the single item cost control point, causes the cost management to receive the efficiency, the benefit double high effect. (4) fixed time. Namely establishment cost information collection processing, sactional analysis and reporting system fixed time. This is the guarantee carries on the cost predict that policy-making, the control, the inspection foundation promptly. (5) the fixed member establishes a table of organization. The research enterprise organizations and agencies' establishment, the reasonable fixed member, establishes a table of organization, is optimizes the human resources disposition, the decision business management cost and the production, the business efficiency and the benefit key aspect .“two consummations” refer to: (1) the perfect information system, establishes system's information reference material. One kind is the extraneous information system material, including social environment, market demand and change, international domestic colleague condition, material supply condition and price level, as well as material and so on related profession economic development. Another kind is the enterprise insider information system, including account executive information system, cost, price information system, fixed quantity and material management information system, human resources disposition information system. (2) consummates the overall budget system. The overall budget divides into three parts: First, operational budget, including sales, production, purchase supply budget, work wages budget; The investment budget like technological transformation budget, the staff trains with the enterprise image foundation budget, the product, the craft development and the experimental budget; Social welfare budget and so on. Second, financial budget, including taxes and profits budget, cost expense budget, finance balanced revenues and expenditures budget and so on. Third, the special budget, refers to the service basis special decision-making item provisional staff which involves not frequently to the enterprise. “an enhancement” namely improves the personnel quality comprehensively. The enterprise present stage both understands the technology except urgently needed training, to understand the economy, simultaneously and is skilled in the management outside the total management personnel, still needs to conduct each kind of level the study class, enhances all staff's cost management knowledge, strengthens it to participate in the management consciousness, causes the target cost management to become the aware motion which gradually the whole staff participation.