基于组织设计的作业成本法与目标成本法的结合

以代理理论为分析框架,从职能和制度整合的角度,提出了作业成本法的组织设计、目标成本法的组织设计。指出了基于组织设计的目标成本法与作业成本法的结合,是对企业整个生产经营过程按作业中心进行成本优化;成本优化策略是建立在激励和信任基础上的合作性策略,它能减少内部冲突,增加企业的凝聚力,使成本管理职能得到全面有效的发挥,实现目标成本,从而取得双赢的解决方案。

Integrating Activity-based Costing with Target Costing on Organization Design Basis

According to agency theory,the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.Based on organization design,the integration will offer cost optimization for all job centers in the operation process of a company.In addition,a strategy of cost optimization based on incentive and mutual confidence is a cooperative one that can reduce internal conflicts and strengthen the cohesion of a company,thus enabling the cost management to play fully and efficiently the role in achieving the target cost.The win-win scheme is then available.