Research On Target Cost Management Of B Fuel Control System Of A Enterprise

For forty years of reform and opening up and in the process of the construction of the socialist market economy,our Chinese enterprises have gained a more profound understanding of enterprises' profitability and the importance of the economic operation quality,whether through participation in the domestic market or international market competition.Especially in contacts and interaction with the enterprises in western developed countries,our enterprises are aware of the importance target price management and the resulting target cost management to business operation.In the "national two major project of two aircrafts",company A is responsible for developing the fuel control system of a certain type of aero-engine.At the beginning of the development,company A has determined that it shall not only deliver the products meeting the requirements in performance,function and quality,but also realize the profitability of the B fuel control system,that is,commercial success.For this reason,company A learned from the practice of target cost management commonly adopted by airline companies in western developed countries.Taking the opportunity of the B fuel control system development,company A introduced and implemented product target cost management and finally achieved the expected goal of company A.Summarize the practice experience and deficiencies of company A in product target cost management so that other enterprises can learn from it,and it is the reason why the author take it as the topic.Secondly,by investigating the practice of target cost management of domestic and foreign enterprises in the same industry,the relevant theories and examples of target cost management at home and abroad are sorted and studied and the methods of target cost management are put forward,providing theoretical basis for the application of target cost management in this paper.Taking the actual case in the B fuel control system target cost management of company A as the research subject,this paper verfies the method of target cost management proposed by the author,and analyzes the problems existing in the implementation of the B fuel control system target cost management of the company A and corresponding reasons,so as to provide reference for other enterprises.Finally,through the research on the implementation of target cost management of the B fuel control system of company A,the author thinks that the application of target cost management in the design and development stage can effectively predict and control the product cost in advance and the integration of the financial resources will extend the cost management to the business side,and the cost management of the financial integration of the industry promotes the realization of the target cost management.Therefore,the target cost management is of great significance to the product model success and business success of the new product,and it can be promoted in the practice of enterprises' cost management.