目標(biāo)成本法 Target Costing
定義：
目標(biāo)成本法是指以給定的競(jìng)爭(zhēng)價(jià)格為基礎(chǔ)，從而決定產(chǎn)品的成本，以保證實(shí)現(xiàn)預(yù)期的利潤(rùn)。目標(biāo)成本法的核心工作是制定企業(yè)新產(chǎn)品的目標(biāo)成本，并不斷改進(jìn)產(chǎn)品與工序設(shè)計(jì)，從而確保新產(chǎn)品的成本小于或等于目標(biāo)成本。
Target costing is an attempt to achieve an acceptable margin in a situation where the price of a product is determined externally by the market. This acceptable margin is achieved by identifying ways to reduce the costs of producing the product.
目標(biāo)成本法的步驟：
1. 通過(guò)研究市場(chǎng)，確定產(chǎn)品的市場(chǎng)接受度，考慮市場(chǎng)份額;
Determine the price the market will accept for the product, based on market research. This may take into account the market share required.
2. 從價(jià)格中扣除必要的利潤(rùn)率，以得到目標(biāo)成本;
Deduct a required profit margin from this price—this gives the target cost.
3. 預(yù)估產(chǎn)品的實(shí)際成本。如果是一個(gè)新產(chǎn)品，預(yù)估成本將是一個(gè)估價(jià);
Estimate the actual cost of the product. If it is a new product, this will be an estimate.
4. 設(shè)法縮小產(chǎn)品的實(shí)際成本和目標(biāo)成本差距 。
Identify ways to narrow the gap between the actual cost of the product and the target cost.
，我們將會(huì)及時(shí)處理。