浅析目标成本法在中小企业成本管理中的应用AnalysisonApplicationofTargetCostMethodinCostManagementofSmallandMedium-sizedEnterprises浅析目标成本法在中小企业成本管理中的应用摘要随着成本管理方法的出现及发展演进，目标成本法在我国中小企业中广泛应用，目标成本法应用优点显著。然而一段时间后，这些企业应用目标成本法的效果却并没有预期中那样有效。在企业使用目标成本法的过程中出现了很多问题，这些问题阻碍了目标成本法发挥其应有的功效。本文从中小企业成本管理应用目标成本法的现状考察出发，分析了现阶段中小企业目标成本管理方法的应用情况、存在的问题，并且针对存在的问题，提出了相应的解决对策。关键词：供应链管理；目标成本法；中小企业；成本控制；控制系统AnalysisonApplicationofTargetCostMethodinCostManagementofSmallandMedium-sizedEnterprisesAbstractWiththeemergenceandevolutionofcostmanagementmethods，targetcostmethodhasbeenwidelyusedinsmallandmedium-sizedenterprisesinChina，andtheapplicationoftargetcostmethodhasobviousadvantages.However，afteraperiodoftime，theeffectofapplyingtargetcostmethodintheseenterprisesisnotaseffectiveasexpected.Therearemanyproblemsintheprocessofusingthetargetcostmethodinenterprises，whichhinderthetargetcostmethodtoplayitsduerole.Startingfromtheinvestigationofthecurrentsituationoftheapplicationofthetargetcostmethodinthecostmanagementofsmallandmedium-sizedenterprises，thispaperanalysestheapplicationandexistingproblemsofthetargetcostmanagementmethodinsmallandmedium-sizedenterprisesatthepresentstage，andputsforwardthecorrespondingcountermeasuresinviewoftheexistingproblems.Keywords：SupplyChainManagement;TargetCostMethod;SmallandMedium-sizedEnterprises;CostControl;ControlSystem目录.........................................................................................................................................................1.....................................................................................................................1...........................................1......................................................1......................................................1..............................................................................2..................................................2.................................................................................................................3.............................................................................................................4..................................................................5..............................................................5..................................................................5.......................6......................................................................7..................................................................................................8.................................................................................................................................................8.................................................................................................................................................9.......................................................................................................................................................10引言自从改革开发以来，中小企业在我们国家的经济地位越来越来重要，但当前中小企业面临着融资难、产品成本高、盈利空间缩...
