平衡记分卡与目标成本管理的融合分析内 容 摘 要目标成本管理在我国已得到较普遍的运用，调查结果显示，一半以上的企业采用目标成本法作为其成本管理方法，但从其实施的效果来看，大多仍停留在初始阶段，传统的成本管理观念依然较强，成本管理仅局限于产品的制造过程，目标成本管理仍有待进一步改进。本文通过引入平衡记分卡，将平衡记分卡的“战略平衡”理念融入目标成本管理中，有助于弥补了目标成本管理的不足，以使目标成本管理得到更有效地实施。本文首先对目标成本法和平衡记分卡的相似之处进行考量，对两者融合的可行性进行分析，在此基础上，将平衡记分卡的四个维度融入到目标成本管理之中，形成模型。通过对模型的阐述，使得目标成本法和平衡记分卡围绕成本的制定和分解形成一套完整的循环体系。最后，将模型应用于大批量定制生产方式之中，为大批量定制生产方式的成本管理提供一个有益的参考。关键词： 目标成本管理 平衡记分卡 大批量定制ABSTRACTNow the Target Cost Management has relatively come into wide use in China. According to the results of a recent investigation, more than one half of the corporations have already adopted the Target Cost Management as the method for managing their costs; but seen from the actual effects, the majority of them still remain in the primary stage in the application of the Target Cost Management: the traditional concepts of cost management is still strong while the Target Cost Management is also in need of further improvement. This article is aiming at making up the deficiencies in the Target Cost Management and therefore ensuring a more efficient application by introducing the Balanced Scorecard, and incorporating its “Strategic Balance” concept into the Target Cost Management.In this article I will first focus on examining the similarities between Target Cost Management and the Balanced Scorecard, and analyzing the possibility of the mergence. Based on this, I will then establish a model by incorporating the four dimen...
