Target Cost Method In GZ Paper T200 Products Applied Research

With the development and perfection of the market,the competition among enterprises is increasingly fierce.From a macro perspective,china-us trade issues,exchange rate changes,environmental management,population dividend,the disappearance of land dividend and so on have particularly affected the original development advantages of manufacturing.From a micro perspective,manufacturing industries,especially small and medium-sized manufacturing industries,do not realize the importance of scientific cost management and control in enterprise production,lack a complete cost management and control system,and often blindly reduce costs,it backfired.In order to meet the above challenges,the small and medium-sized manufacturing industry must establish a systematic cost control method,that is,target cost method.The outstanding characteristic of target cost method is to extend the cost control perspective of products to the whole life cycle of products,which not only sees the enterprises themselves,but also covers the enterprises in the upstream and downstream of the supply chain,can realize the enterprise's cost strategy control comprehensively.This paper takes GZ paper industry T200 product as the research object,through expounding the theory of target cost method,analyzing its importance in small and medium-sized manufacturing industry,taking GZ paper industry as an example,summing up the problems and deficiencies of enterprise cost management,combined with the target cost method,this paper puts forward the corresponding cost management strategy.It not only makes up for the lack of cost management in the development stage,but also carries out dynamic cost management in the process of manufacturing and selling products,which has greatly improved the level of cost management in GZ paper industry,mobilized the enthusiasm of the staff,enhance the core competitiveness of the enterprise.