Research On Target Cost Management System And Appilcation Of The Chenggang Spheric Agglomeration Factory

Target cost is product cost level which enterprise desire to achieve in production and operation activities. target cost management is called to measure and calculate, ensure,break down,control, check for target cost.In this thesis, is to establish target cost management system and method of measuring, decomposing, controlling, checking, reward and punishment scientifically according to basic target cost management theory and method adopt to our iron and steel firm,research target cost management of oil factory in-deep.The main contenst of the essay includes:first is to confirm four branch cost targets scientifically. second is to establish basic frame of target cost management of spheric agglomeration factory , rebuild cost management process of spheric agglomeration factory. third is to normalize measuring way of target cost of spheric agglomeration factory. fourth is to set up entirely performance evaluate and examine system. Fifth is to perfect cost controlling method.Study results of this paper is expected to provide usage and consult for cost management of spheric agglomeration factory in order to accelerate direct integration and unit cost management while petroleum factory accomplish reserves and output assignment and promote maximum benefit so as to let spheric agglomeration factory stand incincible position in drastic competition.